Ted Friedman

Ted Friedman

Morrison & Foerster LLP

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Developments in Multistate Taxation -- November 2013

U.S. Supreme Court - On August 23, 2013, an online retailer filed a petition for a writ of certiorari with the U.S. Supreme Court seeking review of the New York Court of Appeals’ determination that a New York statute...more

11/11/2013 - Certiorari Commerce Clause Internet Taxation Multistate Tax Commission SALT SCOTUS

Multistate Taxation: Developments in Multistate Taxation: September 2013

Illinois - The Illinois Supreme Court held that a life insurance company was subject to a double interest penalty for additional income taxes that were assessed following federal adjustments made after an amnesty...more

9/6/2013 - Income Taxes Life Insurance Multistate Tax Commission Tax Amnesty Tax Returns

‘Inherited’ Nexus And Other Extreme Nexus Theories

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

7/15/2013 - Business Taxes Corporate Taxes Due Process Jurisdiction Nexus Sufficient Nexus

Developments in Multistate Taxation

Alabama - The Alabama Department of Revenue, Administrative Law Division, found that a company’s beer distribution rights did not qualify as goodwill under generally accepted accounting principles and, therefore, did...more

5/23/2013 - Business Privilege Tax Exclusions GAAP Multistate Tax Commission Nexus Sales & Use Tax

State and Local Tax Insights -- Winter 2013

In This Issue: Sales Tax Nexus Developments in California and Beyond: A Year in Review; Upcoming 2013 Speaking Engagements; Recent MoFo State + Local Taxpayer Victories; Exploring the Subject to Tax Exception to Addback...more

1/24/2013 - Amazon Internet Internet Retailers Sales & Use Tax

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