Cloud Computing, Practically Speaking. Predictions for Congress and the U. Supreme Court in Person of the Year. People on the Move.
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State Tax Spotlight on Joe Crosby. In the News. Taxpayers in Wynne File Brief with U. Supreme Court. Personal Notes on Lawyers. Moves 20 August Bench Ruling Supports D. State Tax Spotlight: William M. Backstrom, Jr. Sad Pragmatism and Tax Incentives. Moves and Appointments.
Planning Our SALT practice provides planning services related to existing business relationships and practices e. Unclaimed Property Unclaimed property, including uncashed vendor payment checks, unused balances on gift cards and un-refunded customer overpayments, is a target by many states as a source of revenue.
Show Less. Inside SALT. Visit Blog. They are very knowledgeable, professional and always responsive to our requests for assistance. Best Law Firms , Client Reference. Fuel Missions. Knock Down Barriers. Shape Markets. Three unaffiliated oil companies were involved in separate but similar cases.
In a case of first impression, the administrative law judge ruled in favor of all taxpayers that non-mutual collateral estoppel precluded the government from litigating a matter that had already been decided against the government in another case involving another taxpayer. This case involved the use of a third-party IRC section audit methodology that had previously been ruled invalid. The administrative law judge determined that the taxpayer, a bank subject to a state tax base different from its federal base, was not required to hypothetically use its NOL carryover in years when its New York tax was based on its assets rather than on its income.
In the Matter of the Petition of Gordon R. Cooke, N.
The determination also represents a continued recognition that the maintenance of a dwelling in New York City alone is insufficient. QVC, Inc. Affirming dismissal of Illinois False Claims Act litigation brought by a class action law firm alleging fraudulent failure to collect and remit tax on shipping charges.
Achieved victory for a taxpayer following a bench trial regarding eligibility for a manufacturing exemption from sales tax August Burlington Coat Factory Warehouse Corp. In the Matter of the Illinois Department of Revenue v. Motor Werks of Hoffman Estates, Inc. These proceedings challenge a denial of a use tax refund for tax paid on automobiles used in a loaner car program.
Equifax, Inc. Mississippi Department of Revenue, Case No. Filed an amicus curiae brief on behalf of the Institute for Professionals in Taxation in support of a petition for writ of certiorari. False Claims Act State of Illinois, ex rel. In this Illinois False Claims Act lawsuit alleging a failure to collect use tax on Illinois destination shipping and handling charges, the decision affirmed the dismissal of the lawsuit by the trial court, and reaffirmed a favorable standard of dismissal glaring bad faith for cases in which the Illinois Attorney General has filed a motion to dismiss.
Numerous clients named as defendants in Illinois False Claims Act litigation with obtaining orders of dismissal, and worked with several dozen other clients in the defense of such claims.
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See, e. Stephen B. Diamond, P. Two retailers in class action lawsuits filed against them in federal court, alleging failure to deduct coupons from the tax base on which Illinois sales tax was calculated and collected from customers. The cases settled favorable shortly thereafter. Complex health care provider in a multistate audit involving accounts receivable, accounts payable and payroll Major health care provider in exemption and exclusion analysis for unique property types Show Less.
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Log Out Not You. Toggle navigation Menu 1. Once you complete your profile you'll be able to skip the counter, earn points and more. We are sorry, the site has not properly responded to your request. Please try again. If the problem persists, please Contact Us. You are successfully logged in. We have re-started your reservation to ensure your profile preferences are included. A flip-down tailgate makes for quick loading, a suspended, removable floor offers easy cleaning, and cargo space lets you bring all the toys.
Mesh windows keep your pet cool and well vented when it's warm, while a clear, roll-back cover on the front window keeps the rain out. Plus, the Tail Wagon folds easily for storage, has a simple-to-attach hitch that fits all bicycles, and works with Burley's Stroller Kit sold separately for go-anywhere convenience. Leg Lube Performance Shave Gel. Created by athletes — for athletes, Leg Lube Performance Shave Gel offers exceptional performance over ordinary soap and shaving cream. The ultra-lubricating and natural formula reduces drag, nicks, in-grown hairs, razor burn and dry skin and can be used anywhere you shave: on the legs, face, arms, chest, bikini and back.
You can even use Leg Lube out of the shower and without running water, by wiping your razor and legs with a towel! Plus you'll love the pleasant scent and the way it leaves you feeling fresh and tingly shave after shave. Leg Lube and the bottle are made in the U.
Burley Encore. The Encore kids bike trailer and double stroller is built for family fun. The included stroller kit adds versatility out of the box with optional conversions for sand and gravel riding, jogging, or skiing. With seating for one or two children, the Encore features seat pads, tinted side windows with UV protection, and a sunshade for bright days.
Open the door to everyday adventure! CycleOps Leveling Block. It is the classic Bones 3-bike trunk rack, reimagined. Saris took everything they've experienced, observed and learned from their Bones customers and used it to guide their design process. Out of that work was born a trunk rack more secure, more beautiful and more intuitive. With interwoven steel straps that store neatly within the rack to the floating foot that pivots to conform to a wide variety of trunk shapes, the SUPERBones is truly a functional piece of art with all the features of a forward-thinking bike rack.
CycleOps Trainer Skewer. CycleOps' Trainer Skewer ensures your trainer will hold your rear wheel in place. Made of heavy-duty stainless steel, it will provide years of reliable use and keeps your high-end skewers pristine. Saris Bones Hitch Mount 4-Bike. The Bones Hitch 4-Bike rack is born out of the design and function of Saris' best-selling Bones rack and brought to life in the form of a hitch rack.
You wanted a nicely designed, tilting rack at a great value, and you wanted it to be lightweight. The result is the Bones Hitch. The Bones Hitch is one of the lightest racks in the marketplace yet every bit as strong and durable. That's why Saris backs it—along with all of their racks—with a lifetime warranty.
Stylish, lightweight, easy to use and made here in the USA—who says you can't have it all? Burley Steel Hitch. The Steel Hitch provides the critical connection from your Burley Trailer to your bicycle. The hitch installs easily on the rear skewer of your bike, and then stays attached so the Burley can be connected at any time. Saris Locking Hitch Tite Threaded. Saris' Locking Hitch Tite adds both stability and security to your hitch rack.
It tightens up the interface between your rack and hitch to combat swaying and it locks your rack to your vehicle. Is your little Strider rider getting taller? Recommended for children over four years old, it easily replaces the standard seatpost and saddle.
Strider Classic 12 Balance Bike - This nimble steel bike lets your little one focus on the fundamentals of balancing, leaning, and steering without the distractions and complications of pedals or training wheels. The built-in footrest with grip tape allows toddlers to easily glide with their feet up.
Plus, the adjustable-height seat and handlebar let the Classic 12 grow with your kiddo. Burley Flatbed. With versatility like a pickup truck, but none of the gas, Burley's Flatbed trailer will change the way you approach errands. This pound cargo trailer is made from light aluminum and can hold a full pounds of whatever you need to haul around.