The following is an edited transcript of a discussion at a May 8 meeting of the American Bar Association Section of Taxation’s State and Local Taxes Committee in Washington. Bruce Ely, a partner at Bradley Arant Boult Cummings LLP, Birmingham, Alabama, led a panel titled ‘‘The State of State Tax Courts.’’ The panel included Judge Martha Wentworth of Indiana, Alabama Tax Tribunal Chief Judge Bill Thompson, and Judge Cade Cole of the Louisiana Board of Tax Appeals. The session included discussion of the history of the tax tribunals in each judge’s state, how to best argue a tax case in state court, and the advantages of having an independent tax tribunal.
Originally published in State Tax Notes on July 20, 2015.
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