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The US Court of Appeals for the Sixth Circuit’s recent decision in Lebamoff Enterprises v. Whitmer upheld Michigan laws permitting direct-to-consumer shipping by in-state alcohol beverage retailers but prohibiting such...more
In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more
On April 21, the US Court of Appeals for the Fifth Circuit handed down its opinion in Cooper v. Texas Alcoholic Beverage Commission, No. 14-51343. It provides further guidance, at least within the Fifth Circuit, on the...more
The Hinds County Chancery Court recently issued an opinion in AT&T Corp. v. Miss. Dep't of Revenue finding that Mississippi's dividend exclusion statute unlawfully discriminates against interstate commerce and is therefore...more
Two important factors affecting the growth of renewable energy infrastructure in the United States are impacted by a recent federal court decision. ...more
A California appellate court recently held as unconstitutional the California statutes extending the benefits of selling “qualified small business stock” (QSBS) to California taxpayers. In Cutler v. Franchise Tax Board (2012)...more