Alexandra Sampson

Alexandra Sampson

Reed Smith

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Gore Decided: Unitary Nexus Rejected; Economic Substance Test Clarified

Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future Value, Inc. v. Comptroller of the Treasury. The court held that under the...more

3/26/2014 - Commerce Clause Due Process Nexus

2014 Maryland Tax Preview

It’s a new year and with a new year comes speculation about things to come. Will Maryland adopt combined reporting? Will Maryland use a "unitary nexus" theory to tax out-of-state companies? Will Maryland reduce its corporate...more

1/17/2014 - Consolidated Tax Returns Income Taxes Nexus State Taxes Tax Reform

California Quarterly Update -- A Reed Smith Quarterly Update (2nd Quarter 2013)

Welcome to the first edition of a series of quarterly updates from Reed Smith on California state tax developments. Every quarter, we will bring you legal updates and provide some insight on what taxpayers are facing in...more

7/30/2013 - Attorney's Fees Enterprise Zones Jerry Brown Multistate Tax Compact New Legislation Tax Incentives

South Carolina Supreme Court (Reluctantly) Upholds Sales Tax Exemptions

Yesterday, the South Carolina Supreme Court issued its long-awaited decision in Bodman v. South Carolina, holding that the state’s sales and use tax exemption and cap scheme, as a whole, does not violate the state...more

5/13/2013 - Equal Protection Sales & Use Tax Tax Exemptions

W.L. Gore’s Impact on Pending Maryland Cases and Audits

In a case decided late last month, Comptroller of the Treasury v. Gore Enterprise Holdings, Inc. and Future Value, Inc., Nos. 1696 and 1697 (January 24, 2013), the Maryland Court of Special Appeals held that patent royalties...more

2/15/2013 - Comptroller of the Treasury v. Gore Enterprise Holdings Inc. Intangible Holding Company Interest Income License Agreements Parent Corporation Patent Royalties Patents Subsidiaries Tax Assessment Unitary Business Unitary Business Principle

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