Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2012 Articles

The 32nd Annual National Conference of State Tax Judges By Hon. Alexander P. White December 2012 A summary of the Annual Conference, which this year took place in San Francisco from September 13-15.
97th General Assembly state and local tax legislation now law By William Seitz September 2012 New laws relating to state & local tax.
Appellate court holds treasurer not subject to higher post-judgment interest rate with indemnity awards By Mary Nicolau April 2012 The Illinois Appellate Court recently issued a unanimous opinion addressing the post-judgment interest rate applicable to awards made pursuant to the Indemnity Fund.
Appellate court upholds finding that doubled interest is improper under 2003 Illinois Amnesty Program By Kathleen M. Lach June 2012 The Metropolitan Life Insurance Company v. Hamer court found, and the appellate court upheld, that the phrase “all taxes due” within the Tax Delinquency Amnesty Act did not encompass taxes that were not already assessed.
AT&T Teleholdings, Inc. v. Department of Revenue By David P. Dorner August 2012 In a Rule 23 Order, the appellate court ruled in favor of the Illinois Department of Revenue, holding that AT&T Teleholdings may not use the combined apportionment method to allocate its unitary business group’s 2002 net capital loss among its members for purposes of carrying back the loss to 1999, a tax year in which its members were members of different unitary business groups.    
Case note: Clarcor, Inc. v. Hamer By Brian E. Fliflet June 2012 A summary of the recent decision in Clarcor, Inc. v. Hamer.
Case note: Review of the 4TH District Appellate Court decision in Provena Covenant Medical Center, ET AL. v. The Department of Revenue By Donald T. Rubin February 2012 It is clear that local boards of review, the DOR and the courts have significantly raised the bar for obtaining a charitable exemption from property taxes.
Case summaries By Carolyn Sprinchorn November 2012 Two recent tax decisions from the Circuit Court of Cook County.
Civil union tax returns By Brian E. Fliflet November 2012 Civil union partners must now file Illinois income tax returns as married couples. They may select either filing status: married filing jointly or married filing separately. But because the Internal Revenue Service does not permit same-sex civil union partners to file federal returns as a married couple, the process is a little more complicated.
Cook County tobacco wholesalers succeed in limiting Cook County tobacco tax By Elinor Harter August 2012 In Arangold Corporation v. Cook County, two local wholesale tobacco distributors were substantially successful in their action brought against the Cook County Department of Revenue challenging the constitutionality of the County’s broad expansion of the Cook County Tobacco Tax Ordinance. 
Due process tax nexus and the expatriate inter vivos trust By Stanley R. Kaminski September 2012 Is it legal for the original domiciliary state to continue to impose an income tax on a now-expatriated trust, given the fact that the trust no longer has any contacts with the state?
1 comment (Most recent September 13, 2012)
Foreclosures and real property tax valuation revisited: Continuing challenges and responses By Thomas A. Jaconetty October 2012 A look at the complex issues involved in determining market value of real property in the current economic environment without comprising the principles of appraisal and valuation of real property.
How do foreclosures affect real property tax valuation? And what can we do about it? By Thomas A. Jaconetty May 2012 Some insight to help us find within our commonly-accepted principles a framework for confronting the challenges of a depressed economy and a national real estate market under severe stress.
IDOR Practitioners Meeting, February 3, 2012— Questions Submitted in Advance March 2012 Questions and answers from the Illinois Department of Revenue Practitioners Meeting.
Illinois Amazon law declared unconstitutional By Carolyn Sprinchorn July 2012 A look at Performance Marketing Association, Inc. v. Hamer.
Illinois’ new independent Tax Tribunal—Implementation legislation enacted as July 1, 2013 start date approaches (Public Act 97-1129) By David J. Kupiec & Natalie M. Martin December 2012 Public Act 97-1129 provides the much-needed tax tribunal operational framework, some of which is briefly described in this article.
List of recent Illinois decisions April 2012 Recent tax cases of note.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski December 2012 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski November 2012 An introduction to the issue from Co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski October 2012 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski September 2012 An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski August 2012 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski July 2012 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Stanley R. Kaminski & Mary Ann Connelly June 2012 An introduction to the issue from Co-editors Mary Ann Connelly and Stan Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski May 2012 An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski. 
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski April 2012 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski March 2012 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski February 2012 An introduction to the issue from Co-editors Mary Ann Connelly and Stanley Kaminski.
1 comment (Most recent March 5, 2012)
A note from the co-editors By Mary Ann Connelly & Stanley R. Kaminski January 2012 An introduction to the issue from co-editors MaryAnn Connelly and Stanley Kaminski.
One more thing to love about Fastcase March 2012 Learn about an exciting new development Fastcase has to offer.