Section of Taxation Publications
The State and Local Tax Lawyer, Vol. 5, 2000

VOL. 5, 2000
Abstract | Contents | SALTL Home
 
Recovery of Sales Tax on Bad Debts After Puget Sound
William J. McConnell

Notes

1 868 P.2d 127 (Wash. 1994) [hereinafter Puget Sound].

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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*
John M. Randolph, III**

Notes

1 See Annenberg v. Commonwealth, No. 003 & 004, 1998 Pa. LEXIS 652 (April 7, 1998) and PPG Industries v. Commonwealth, No. 87, 1999 Pa. LEXIS 1734 (Jun. 17, 1999).

2 U.S. Const. art. I, § 8, Clause 3.

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The Tennessee Tax Revision and Reform Act of 1999
G. Michael Yopp

Notes

1 Tenn. Code Ann. § 67-4-2001 et seq. (Supp. 1999).

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Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

 

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