2010 Articles

The 30TH Annual State & Local Taxation Conference By Hon. Alexander P. White December 2010 A recap of the 30th Annual National Conference of State Tax Judges.

Calumet Transfer v. Illinois Property Tax Appeal Board By William Seitz August 2010 The first of two articles in this issue discussing the recently decided case of Calumet Transfer v. PTAB.

Case summaries By Tara H. Ori October 2010 Two recent cases affecting state & local tax practitioners.

Co-editor’s note By Stanley R. Kaminski September 2010 An introduction to the issue from Co-Editor Stanley R. Kaminski.

Co-editor’s note By Stanley R. Kaminski August 2010 An introduction to the issue from Co-editor Stanley R. Kaminski.

Comparable sales are admissible to establish whether bankruptcy sales reflect market value By Timothy E. Moran August 2010 Author Tim Moran's summary of the Calumet Transfer v. PTAB case.

The Cook County Board of Review v. The Illinois property tax Appeals Board and Fulton House Condominium Assoc., Ill. App. Ct. , First Dist. ( Sept 30, 2009) By William Seitz March 2010 This case involved the 2003 triennial for the 113-unit Fulton House Condominium.

The Cook County Board of Review v. The Property Tax Appeals Board, et al. By William Seitz October 2010 Condominium Association proved with clear and convincing evidence that a violation of uniform assessment occurred.

Cook County’s Department of Administrative Hearings: The new kid on the block By Julie-April Montgomery January 2010 In today’s litigious society, more and more matters are being initially handled outside of the courts and in administrative proceedings—specially matters that involve government enforcement, compliance and collection.

Does the Voluntary Payment Doctrine trump state unclaimed property laws? By Stanley R. Kaminski & David I. Curkovic April 2010 Under a state’s voluntary payment doctrine, money considered voluntarily paid should not be subject to a state’s unclaimed property law.

Editor comment By Mary Ann Connelly October 2010 An introduction to the issue from Co-Editor Mary Ann Connelly.

Editor’s note By Mary Ann Connelly November 2010 An introduction to the issue from Co-Editor Mary Ann Connelly.

Editor’s note By Stanley R. Kaminski July 2010 An introduction to the issue from Co-Editor Stanley R. Kaminski.

Editor’s note By Stanley R. Kaminski June 2010 An introduction to the issue from Editor Stanley Kaminski.

Editor’s note By Stanley R. Kaminski May 2010 An introduction to the issue from the newsletter's editor.

Editor’s note By Stanley R. Kaminski April 2010 An introduction to the issue from Editor Stanley Kaminski.

Editor’s note By Stanley R. Kaminski March 2010 A message from the editor of the Tax Trends newsletter.

Editor’s note By Stanley R. Kaminski February 2010 This issue of Tax Trends has a review of two different cases.

Editor’s note By Stanley R. Kaminski January 2010 This issue contains an article by Julie-April Montgomery on the Cook County Department of Administrative Hearings and its new administrative hearing system.

Employer’s expense tax relief ordinance FAQs June 2010 Frequently asked questions relating to an employer's expense tax.

Illinois Supreme Court holds Wal-Mart properly charged sales tax on shipping charges applied to customers’ Internet purchases of tangible personal property By David J. Kupiec & Natalie M. Martin February 2010 On November 19, 2009, The Illinois Supreme Court issued an opinion holding that shipping charges for certain Internet purchases of tangible personal property are subject to the Illinois sales tax.

Illinois tax amnesty enacted—Interest and penalties abated or doubled By David J. Kupiec & Natalie M. Martin September 2010 The amnesty program provides that, upon payment by a taxpayer of all taxes due to the State of Illinois for any taxable period ending after June 30, 2002 and prior to July 1, 2009, the Department shall abate and not seek to collect any interest or penalties that may be applicable and the Department shall not seek civil or criminal prosecution for any taxpayer for the period of time for which amnesty has been granted to the taxpayer.

I’m a nonresident of Illinois—maybe? By David P. Dorner June 2010 While a person may believe he or she is no longer a resident of Illinois, they in fact may still be considered residents for Illinois income tax purposes.

Irwin Industrial Tool Co. v. Department of Revenue, Docket No. 109300 (Ill Sup Ct. 9/23/2010) By William Seitz October 2010 Can the Illinois Department of Revenue impose a use tax on the full value of an aircraft even though it is hangared outside of the state of Illinois?

Irwin Industrial Tool Co. v. IDOR By William Seitz July 2010 The Supreme Court will consider whether the appellate court erred in upholding a use tax imposed by the Illinois Department of Revenue on the full value of an aircraft even though it was hangared outside of the state.

Need for a license ensures you pay your taxes By Julie-April Montgomery August 2010 Before you can obtain a license to open your business, the government issuing the license will normally check to ensure that you, as either an individual or a person involved with another business, have no outstanding tax obligations.

Note from the Chair By William Seitz October 2010 An invitation to attend Section Council meetings, from Chair William Seitz.

A note from the Co-Editor By Mary Ann Connelly December 2010 An introduction to the issue from Co-editor Mary Ann Connelly.

Provena Covenant Medical Center v. Department of Revenue, No. 107328. (Illinois Supreme Court, March 18, 2010) By William Seitz May 2010 Provena Hospitals sought administrative review of a decision by the Director of Revenue that it was not entitled to a property tax exemption for charitable and religious organizations for the 2002 tax year.

2 comments (Most recent April 26, 2010)

Recent decisions in real estate tax cases By Timothy E. Moran September 2010 Recently decided cases affecting real estate tax practitioners.