The State and Local Tax Lawyer
This index includes an alphabetical listing by title, volume, and page number of articles, comments, and student notes that appear in Volumes 1-11, as well as in the Symposium Edition (2006-present edition). Electronic copies of individual articles from back issues may be purchased and downloaded from the ABA Webstore using the links below.
A limited number of hard copies of the State and Local Tax Lawyer are also available for purchase.
| Articles | Volume and Page |
| Addback Statutes: The States’ New Approach to Related Party Transactions, Hollis L. Hyans | 9-13 |
| An Analysis of the Historical Development of the Dormant Commerce Clause in State Tax Cases, Craig B. Fields and Michael W. McLoughlin | 2007-39 |
| An Argument for Charitable Status and Property Tax Exemptions for Nonprofit Assisted Living Facilities, Christine G. Solt and Marion R. Fremont-Smith | 2-65 |
| Are You Losing Your Net Operating Losses? State Limitations May Prevent Full Utilization, Glenn D. Todd, Sharlene Amitay, and Jean L. Russell | 4-51 |
| Attributional Nexus: How Related Entities Can Complicate Nexus Determinations, Rocky B. Cummings | 1-87 |
| Be Careful What You Wish For, You Just Might Get It: The Constitutionality of Tax Incentives in Light of Recent Pennsylvania Cases, Stewart M. Weintraub and John M. Randolph III | 5-89 |
| The “Business Income” Definition: Compound Predicate or Constitutional Imperative? Marilyn A. Wethekam and Brian Browdy L | 7-1 |
| Calculating the Sales Factor for Service Businesses, Scott J. Heyman and Marc Weinstein | 4-35 |
| California Property Tax Issues in Corporate Reorganizations, Scott J. Heyman and Ivy H. Jones | 6-1 |
| The Case for a State Tax Court, Elizabeth Buroker Coffin | 8-63 |
| Cash Management Activities and the Sales Factor: When Is Gross Really Gross and a Receipt Really a Receipt? Ossie Ravid and William Hays Weissman | 10-93 |
| Cellular Phone “Deals” Create New Sales and Use Tax, Blake A. Madison and Philip M. Zinn | 1-41 |
| Clearing the Hurdles: Are State Tax Incentives Worth the Effort? Steven M Rauser | 8-105 |
| The Commerce Clause and the Constitutionality of State Business Tax Incentives, Kevin Thompson and Diann L. Smith | 10-1 |
| Commerce Clause Implications of Locally Imposed Gross Receipts Based Taxes, Kelly W. Smith and John M Allan | 8-33 |
| Comparison of Group Reporting Methods and Sourcing of Income, Giles Sutton | 9-29 |
| Confidentiality in Multistate Tax Mediation: Providing Protection by Agreement, Trish Johnson | 3-57 |
| Constitutional Limitations on State and Local Power to Tax a Deregulated Electric Industry, Robert H. Uehling and Peter G. Stathopoulos | 4-65 |
The Continuing Evolution of Gross Receipts Taxes, Giles Sutton, Nicholas E. Ford, Jamie C. Yesnowitz, and Chris Hopkins |
11-37 |
| Convergence and Bundling: The Impact on State and Local Telecommunications Taxes, Bruce Nelson and Dee Tagliavia | 5-21 |
A Critique of Current State Tax Shelter Laws, Marilyn A. Wethekam |
11.2-37 |
| Defending Against a Geoffrey Assessment: Statutory Problems Inherent in Economic and Intangible Based Nexus Theories, John M. Allan and Kelly W. Smith | 3-1 |
| 1996 Developments in State Tax Aspects of Environmental Taxes, Charles J. Moll III and Edwin P. Antolin | 2-59 |
| D.H. Holmes’ Progeny: Confusing the Power to Tax with Legislative Intent, Thomas H. Donohue | 3-67 |
| The Dormant Commerce Clause and State Tax Discrimination: Parceling State Actions Between Permissible and Impermissible Burdens, Philip M. Tatarowicz | 2007-135 |
| Due Process Limitations on the States’ Jurisdiction Over Nonresident Investors, Timothy J. Peaden and Michael T. Petrik | 3-33 |
| Extraterritorial Assertion of State Taxing Power: Onward to the Past, Ruurd G. Leegstra, Richard L. Lieberman, and John M. Allan | 2-1 |
Federal and State Constitutional Challenges to State Tax Amnesty Programs, Brandee A. Tilman |
11-61 |
| A Federal Move to a Consumption-Based Tax: Implications for State and Local Taxation and Insights from the Canadian Experience, Alan Schenk | 3-89 |
| Federalism and the Commerce Clause: A Comparative Perspective, Reuven S. Avi-Yonah | 2007-3 |
| The Final Word: Congress and the Express Commerce Clause, Arthur R. Rosen and Jeffrey S. Reed | 2007-9 |
| Financial Services Modernization: Effect of the Gramm-Leach-Bliley Act on State Taxation of Financial Institutions Through New York Analysis, Laura A. Lazarus and Scott A. Clark | 7-57 |
The Flexible and Uncertain Line Between Legal Tax Planning and Illegal Tax Shelters, Joe Huddleston and Frank Katz |
11.2-15 |
Framing the Issues: Historical Context, Current Debate, and Relevant Income and Nonincome Tax Considerations, J. Alexander Meleney |
11.2-1 |
| Having Your Cake and Eating It Too: State Taxation of Corporate Intangible Income without Factor Representation, Randy M. Grimshaw and Maxwell A. Miller | 1-1 |
| Hunt-Wesson and the Continuing Problem of Tax Arbitrage, Michael J. McIntyre | 6-57 |
How Can Advisors Provide Useful Opinion Letters in the Absence of Uniform Statutory Rules and Uniform Application of Common Law Doctrines? Hollis L. Hyans and Amy F. Nogid |
11.2-109 |
| If the World is Flat - Does the Foreign Commerce Clause Need a Better Compass?, Sarah L. McGahan and Timothy H. Gillis | 2007-227 |
| Jurisdictions Imposing Income Tax on Pass-Through Entities, Glenn L. Madere, Stewart M. Weitraub, Jonathan L. Ross andMargaret F. England | 7-43 |
| Jurisdictional Limitations on State Claims to Abandoned Property, John A. Biek | 5-1 |
| Limited Liability Companies and Check the Box – How They Affect State Tax Planning, John O. Michaelson | 5-43 |
| The Limits of Fair Apportionment: How Fair is Fair Enough?, David J. Shipley | 2007-93 |
| The Mighty Quill Strikes Out: Why the Issue of Taxing Mail Order Sellers Will Not Go Away, Michael W. McLoughlin | 1-67 |
| The Model State Administrative Tax Tribunal Act: Fairness For All Taxpayers, Garland Allen and Craig B. Fields | 10-83 |
| The Multistate Tax Commission—Its History and Its Future, R. Bruce Johnson | 6-45 |
| Nexus and California’s Taxation of Nonresident S Corporation Shareholders, Charles E. Potter Jr. | 10-29 |
The Ohio CAT: New Breed or Endangered Species, Edward J. Bernert and Andrew M. Ferris |
11-1 |
Optimizing Tax Administrators’ Resources in Addressing Abusive Tax Shelters, Nonie Manion, Mike Duffel, and Michael B. Infantino |
11.2-77 |
| The Other Nexus: Transactional Nexus and the Commerce Clause, Jeffrey A. Friedman and Kendall L. Houghton | 4-19 |
| Physical Presence vs. Virtual Presence: The Cyberspace Challenge to Quill and the Streamlined Sales & Use Tax Act, Gregory T Armstrong | 9-59 |
| The Rebirth of Retroactivity in Judicial Decisionmaking: A Pennsylvania Analysis, Stewart M. Weintraub and Scott L. Austin | 1-99 |
| Recovery of Sales Tax on Bad Debts After Puget Sound, William J. McConnell | 5-57 |
| The Requirements of "Substantial Nexus" and "Fairly Related" Under the Commerce Clause, Philip M. Zinn | 2007-59 |
Rewarding Inefficiency: Pennsylvania’s Sales and Use Taxes Manufacturing Exemption in the Age of Technology, Jennifer S. Berndt |
11-145 |
Should Taxpayers Disregard States’ Guidance on Electronic Transfers of Prewritten Computer Software? Ethan D. Millar |
11-129 |
| State and Local Tax Considerations When Using Limited Partnerships, LLCs and REITs, Michael H. Lippman and Scott D. Smith | 1-13 |
State Implementation of the SUTA Dumping Prevention Act of 2004, Charles C. Kearns |
11-105 |
State Strategies for Dealing with Tax Sheltering and Planning, Harley Duncan and William F. Fox |
11.2-83 |
| State Tax Challenges to Related Party Transactions, Craig B. Fields | 4-1 |
| State Tax Issues Associated with the Extraterritorial Income Regime, Bruce Daigh, Hardeo Bissoondial, Leonard DiMeglio, and Iris Chung | 9-1 |
| State Tax Shelters and State Taxation of Capital, Joseph Bankman | 11.2-141 |
| State Tax Treatment of Foreign Corporate Partners and LLC Members After Check-the Box, Walter Hellerstein and Michael W. McLoughlin | 8-1 |
| State Taxation and Interstate Commerce: A Generalist's View of Today's Terrain, Mark Tushnet | 2007-255 |
| State Taxation of Accumulated Trust Income: Statutory Approaches and Constitutional Considerations, Warren R. Calver and Sylvia Z. Gaspar | 5-73 |
| State Taxation of Financial Institutions, Arthur R. Rosen and Clare M. Rathbone | 1-51 |
| State Withholding Taxes on the Personal Service Income of Nonresident Independent Contractors, Steven B. Long | 4-87 |
| Stock Option Income – Double Taxed Income, Debra L. Silverman | 7-23 |
| The Supreme Court and State Taxation: 1996-97, and a Glimpse of the Future to Come, Beth Heifetz and Gregory A. Castanias | 3-119 |
| The Supreme Court and State Taxation: 1997-98 An Indication of Things (Not to) Come? Carter G. Phillips and Nathan C. Sheers | 4-125 |
| The Supreme Court and State Taxation: 1998-1999, on the Straight and Narrow, Carter G. Phillips and Nathan C. Sheers | 5-115 |
| The Supreme Court and State Taxation: 1999-2000, the Court Decides to Let Sleeping Dogs Lie, Carter G. Phillips, Nathan C. Sheers, and Jeffrey T. Cook | 6-89 |
| The Supreme Court and State Taxation: 2000-2001 The Court Revisits Its Long-Standing Rules, Carter G. Phillips and Jeffrey T. Cook | 7-73 |
| The Supreme Court and State Taxation: 2001-2002, Silent Acceptance, Carter G. Phillips and Hae-Won Min | 8-129 |
| 9-87 | |
Tax Planning and Tax “Sheltering”: Is It More than a Word Game? Peter L. Faber |
11.2-25 |
| Taxing the Unknown: An Overview of State Taxation of Software, C. Sue Shore | 3-45 |
| The Tennessee Tax Revision and Reform Act of 1999, G. Michael Yopp | 5-101 |
| What is “Substantial Nexus” After Quill? John L. Coalson Jr. and Fred O. Marcus | 2-17 |
| When is the Purchase of Tangible Personal Property Used in Providing a Taxable Service Exempt From New York State Sales Tax? An Analysis of the “Actually Transferred” Exclusion of New York Tax Law Section 1101(B)(4)(I)(B), David Bunning and Stewart Buxbaum | 2-85 |
| Why Federal Preemption is Needed to End Discriminatory Taxation of Telecommunications Property, Michael T. Raymond | 6-15 |
| Comments | Volume and Page |
| Comments Concerning the Multistate Tax Commission’s Proposed Statutory Language on Reporting Options for Non-Resident Members of Pass-Through Entities, David Fruchtman, Robert Joe Hull, Steven Soles, and Arthur Rosen | 8-137 |
| Notes | Volume and Page |
| Compensatory Tax Defense Rejected for State Intangibles Tax: Fulton Corp. v. Faulkner, Peter J. Gillespie | 2-99 |
| The Complete Auto Test is Alive and Well, But “Internal Consistency” Now Has an Expanded Reading: General Motors Corporation v. City and County of Denver, Zachary Bogue | 6-119 |
| Covenants Not to Compete and the Problem of Taxing at the Place of Abstinence: Milhous v. Franchise Tax Board, Larissa Chernock | 11-159 |
| Deer Park v. Harris County Appraisal District, Charles Budd | 4-171 |
| Delogu v. State, Deakin T. Lauer | 5-155 |
| The Demolition of Contemporaneous Construction: Revenue Cabinet v. Lazarus, Petra A. Vorwig | 7-143 |
| Determining Business Income Under the UDITPA’s Functional Test: Hoechst Celanese Corp. v. Franchise Tax Bd., Macall S. Robertson | 7-107 |
| The Difficulty of Equal Protection Challenges to Tax Classifications: Peden v. State, Eleanor Chote Jewart | 3-155 |
| The Dual Nature of Mutual Funds: Lutheran Brotherhood Research Corp. v. Commissioner, Aaron McParlan | 9-113 |
| The Evolving Commerce Clause an d States’ Power to Spend: Campus Newfound/Owatonna v. City of Harrison, Kathryn C. Newman | 3-183 |
| The Exemption of Customer Satisfaction Adjustments from Use Tax in General Motors Corporation v. Department of Treasury: A Big Win for Durable Good Manufacturers and Consumers, Michael P. Heinz | 8-153 |
| Foreign Corporation Beware?: Truck Renting & Leasing Association v. Commissioner of Revenue, Jeremy Dutra | 7-87 |
| Gambling with Due Process: Couchot v. State Lottery Commission, Jason Oyler | 3-137 |
| Gillette Co. v. Commissioner, Paul R. Koppel | 4-145 |
| Holding Tax-Exempt State Bonds in a Time of Constitutional Uncertainty: Supreme Court Denies Certiorari in Shaper v. Tracy, Erik T. Hoffman | 2-113 |
| A Home Run for the Resale Exception to Use Tax: Kansas City Royals Baseball Corporation v. Director of Revenue, Rachel A. Sheridan | 7-121 |
| The Impact of National Cooperation Refinery Ass’n v. Department of Revenue on the Kansas Department of Revenue’s Unitary Tax Analysis, Shannon Pepin | 8-171 |
| Individual-Entity Approach to Premerger NOL Carryover Alive and Well in Massachusetts: Macy’s East v. Commissioner of Revenue, Brendan T. O’Dell | 10-171 |
| Making Sense of the Physical Presence Requirement of Substantial Nexus under the Commerce Clause: Share International, Inc. v. Florida Department of Revenue, Ripple L. Weistling | 3-171 |
| North Dakota v. American West Community Promotions, Inc.: The Discounted Commissioner’s Authority, Richard L. Pearsall Jr. | 8-163 |
| Pelican Chapter Associated Builders & Contractors, Inc. v. Edwards, Sarah Bradley | 4-135 |
| Polaroid Corp. v. Offerman, Tienne Smith | 5-163 |
| PPG Industries, Inc. v. Commonwealth, Stephen A. Welch | 5-171 |
| Public Enemy Number One: Business Privilege Taxes and the Court’s Flawed Reasoning in Applied Tech Products Corporation v. Radnor Township, Pamela Millard | 11-171 |
| Res Judicata and Class Actions in a Challenge to Local Taxation: Richards v. Jefferson County, Piet Niederhausen | 2-129 |
| Shoosmith Bros., Inc. v. County of Chesterfield: When Property Tax Valuation Dumps Unexpected Burdens on Local Land Use Controls, Nathan Brunette | 10-149 |
| Smith v. State, Christopher Scott Badeaux | 5-133 |
| South Central Bell Telephone Co. v. Alabama, Peter R. Klason | 5-143 |
| Strict Construction Limiting “Additions” Exceptions to Michigan Ad Valorem Tax Cap in WPW Acquisition Co. v. City of Troy, William H. Durham | 8-141 |
| Stryker Corporation v. Director, Division of Taxation: The End of New Jersey Manufacturing? Jamillia Ferris | 7-97 |
| Texaco-Cities Service Pipeline Co. v. McGaw, Brett Eric Leas | 4-159 |
| When Can Employment Service Firms Operating in Ohio Claim a Sales Tax Exemption Under Section 5739.01(JJ)(3)? H.R. Options, Inc. v. Zaino, Kelly M. Scindian | 10-161 |
| Why Administrative Review May Thwart Proper Exercise of the Commerce Clause: Tennessee Gas Pipeline Co. v. Urbach, Andrea Toth | 7-133 |
| Why Denial of Certiorari May Serve the Purposes of the Dormant Commerce Clause: J.C. Penney National Bank v. Johnson, Audrey L. Harris | 6-103 |
