Tax Trends

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

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2023 Articles

Be Prepared: It’s Here and More Is Coming… By Hon. Julie-April Montgomery, (ret.) & Stanley R. Kaminski October 2023 Be prepared for the possible explosion of new work opportunities in tax that are coming for members of the legal profession.
Case Note: Quad Graphics, Inc. v. N.C. Department of Revenue (Slip Opinion, 2022-NCSC-133 (N.C. Dec. 16, 2022)) By Brian Fliflet January 2023 North Carolina Supreme Court declares Dilworth formalism dead.
Chair’s Column By Samantha Breslow July 2023 A note from the chair of the State & Local Taxation Section Council.
Chair’s Final Note By Daniel Heywood June 2023 A note from the outgoing chair.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik December 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik November 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik October 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik September 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik August 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik July 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David P. Dorner & Megan Liston Mahalik June 2023 A note from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik May 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik April 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik March 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik February 2023 An introduction to the issue from the co-editors.
Co-Editors’ Note By David Dorner & Megan Liston Mahalik January 2023 An introduction to the issue from the co-editors.
Court Determines Tax Buyer Notice to Limited Liability Company Failed to Strictly Comply With Notice Requirements, Tax Deed Vacated By Lynette Lockwitz September 2023 A summary and analysis of In re Application of the County Treasurer, in which the appellate court vacated a tax deed for failure to strictly comply with the Property Tax Code's notice serving provisions.
Frequently Asked Questions Regarding the Illinois Property Tax Appeal Board’s E-filing System By Megan Mahalik & Michael O’Malley October 2023 Answers to frequently asked questions about the Illinois Property Tax Appeal Board's mandatory e-filing for attorneys.
Illinois Appellate Court Issues Opinion Concerning Chicago Personal Property Lease Transaction Tax: RN Acquisition, LLC v. PACCAR Leasing Co. By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. February 2023 In November 2022, the appellate court issued an opinion in RN Acquisition, LLC v. PACCAR Leasing Co. affirming the circuit court's finding that PACCAR Leasing Company was not responsible for the tax in question under the terms of the lease contract at issue.
Illinois Department of Revenue Sales and Use Tax Letter Rulings By David P. Dorner June 2023 Summaries of two recent sales and use tax general information letter rulings and one sales tax private letter ruling recently published by the Illinois Department of Revenue.
Recent Illinois Property Tax Cases By Timothy Moran August 2023 Summaries of two recent Illinois property tax cases.
A Review of Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Which Upheld the Use of Content Based Discrimination in Certain Federal Funding By Jake Leahy February 2023 In Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Camelot Banquet Rooms and other businesses filed suit against the Small Business Administration for its denial of funding to said businesses under the second round of funding under the Paycheck Protection Program.
A Summary of the Illinois Property Tax Appeal Board’s Mandatory E-filing and Standing Order No. 2 By Mary T. Nicolau March 2023 The Illinois Property Tax Appeal Board has recently introduced a new e-filing portal and the Illinois Administrative Code was amended to mandate e-filing of appeals by attorneys.
Tax Buyer’s Sale in Error Reversed: In re Application of County Treasurer (Wheeler Financial, Inc.) By Timothy E. Moran January 2023 A summary and analysis of In re Application of County Treasurer (Wheeler Financial, Inc.).
Tax Deed Order Upheld: In re Application of County Treasurer (DJJ Investments, LLC v. Neldava, LLC) By Lynnette Lockwitz August 2023 A summary and analysis of a case involving a petition to void a tax deed.
A Tax Sale May Violate the Taking Clause of the U.S. Constitution: A Review of the U.S. Supreme Court’s Decision in Tyler v. Hennepin County, Minnesota By Thomas Battista July 2023 The U.S. Supreme Court released a decision in late May 2023 regarding the seizure and sale of a residential condo unit in Minnesota based on unpaid property taxes.
Two Recent Court Decisions Shed Light on City of Chicago’s False Claims Ordinance By Jake A. Leahy December 2023 In a pair of recent court decisions, the Illinois state and federal courts addressed Chicago’s False Claims Ordinance.
Update on the ISBA’s Diversity, Equity, Inclusion, and Accessibility Initiatives Regarding Disability and Disabled People By Patti Chang February 2023 Updates on the ISBA's diversity, equity, inclusion, and accessibility initiatives with respect to disability and disabled people.
U.S. Supreme Court Issues Unclaimed Property Opinion Escheating Intangible Property to the State of Purchase, Not the State of Incorporation: Delaware v. Pennsylvania By David J. Kupiec, JD,CPA & Natalie M. Martin, J.D. May 2023 On February 28, 2023, the United State Supreme Court issued a 9-0 opinion in Delaware v. Pennsylvania, et al., holding that certain intangible instruments should generally escheat to the state of purchase under section 2503 of the Disposition of Abandoned Money Orders and Traveler’s Check Act.
The Use of Capitalization Rates in the Income Approach to Value By Donald T. Rubin November 2023 Numerous variables have to be considered when establishing an appropriate capitalization rate to be applied to a net income stream for the purpose of deriving a market value for a property by way of the “income approach” to value.