IN THIS ISSUE: The California Tax Shakeup; New Jersey Supreme Court Catches a Throwout Case; Massachusetts Supreme Judicial Court Says Tax Exemption Should Be Construed Broadly;SALT Pet Of The Month; Georgia Proposes to Shift Rules on Combining Income;New York Tax Appeals Tribunal Confuses Nexus Rules With Income Sourcing Rules—Constitutional Mashup Ensues;Recently Seen and Heard; Kentucky Supreme Court Tells Department of Revenue: ‘Open Sesame’; Taxpayer’s Solicitation Activities Could Establish Michigan SBT Nexus;2010 Midterm Elections; Come See Us; California SBE Characterizes Gain from “Deemed” Sale of Goodwill as Business Income; Are You a Target? Unclaimed Property Audits; The Sutherland Salt Team.