Debra Silverman Herman

Debra Silverman Herman

Hodgson Russ LLP

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Could Maryland v. Wynne Result in NY Refunds?

A new U.S. Supreme Court case, Maryland v. Wynne, will likely have a broad impact on various state taxation schemes, and it could create the potential for refunds for numerous taxpayers. Taxpayers who have paid tax to...more

7/15/2015 - Commerce Clause Comptroller of the Treasury v Wynne Corporate Taxes Double Taxation Income Taxes Interstate Commerce Non-Resident Income Taxes S-Corporation SCOTUS State Taxes Tax Refunds

U.S. Supreme Court Update, March/April 2015

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more

2/23/2015 - 4R Act AL Department of Revenue v CSX Direct Mkting Association v Brohl Fuel Tax Income Taxes Partnerships Railroads Real Estate Investments Reporting Requirements Retailers Sales & Use Tax SCOTUS

U.S. Supreme Court Update - February 2015

Court Considers Constitutionality of Maryland's Personal Income Tax - On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury...more

1/22/2015 - Comptroller of the Treasury v Wynne Corporate Taxes Local Taxes Oral Argument SCOTUS State Taxes

U.S. Supreme Court Update - January 2015

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

1/22/2015 - Comptroller of the Treasury v Wynne Corporate Taxes Direct Mkting Association v Brohl Oral Argument Petition for Writ of Certiorari Property Tax SCOTUS State Taxes Tax Appeals

U.S. Supreme Court Update - September 2014

The Supreme Court is set to hear three state tax cases during its 2014-2015 term. The three cases, Alabama Department of Revenue v. CSX Transportation, Inc.; Comptroller of the Treasury of Maryland v. Wynne; and Direct...more

9/17/2014 - Ad Valorem Tax Audits Income Taxes Penalties SCOTUS State Taxes Trucking Industry

Court Continues A Fairly Busy Term

Perhaps coincidence, perhaps not, but on "Cyber Monday" the U.S. Supreme Court refused to "click yes" to consider two cases contesting the constitutionality of click-through-nexus when, as discussed further below, it denied...more

2/13/2014 - Corporate Taxes DaimlerChrysler DaimlerChrysler v Bauman FICA Taxes Income Taxes Internet Taxation Payroll Taxes Quality Stores SCOTUS State Taxes Wage and Hour

New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax To Stand

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision...more

1/16/2014 - Commuter Tax Benefits Commuting State Taxes

U.S. Supreme Court Update - January 2014

Court Begins 2013-2014 Term - Upon starting its 2013-2014 term during the government's recent partial shut-down, the U.S. Supreme Court opened with a grant of certiorari in a case with state and local tax implications,...more

1/14/2014 - Amazon DaimlerChrysler Due Process FICA Taxes Internet Taxation Nexus Personal Jurisdiction SCOTUS State Taxes Wages

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