Jeffrey Friedman

Eversheds Sutherland (US) LLP

+ Follow Contact

Latest Posts › Department of Revenue

Share:

Florida District Court of Appeals hears oral arguments in addback dispute

On October 11, 2022, the Florida District Court of Appeals, First District held oral arguments on State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue, a case relating to the “add back” to...more

10/13/2022 / Bonds , Corporate Taxes , Department of Revenue , Government Bonds , Income Taxes , Interest Income , Internal Revenue Code (IRC) , Tax Exempt , Tax-Exempt Bonds , Taxable Income

Wisconsin appellate court affirms Microsoft’s sourcing of receipts

On October 31, 2019, the Wisconsin Court of Appeals rejected the Wisconsin Department of Revenue’s (DOR) position in Wisconsin Department of Revenue v. Microsoft Corporation, Case No. 2018AP2024 that Microsoft should “look...more

11/6/2019 / Appeals , Department of Revenue , Income Apportionment , Income Taxes , Microsoft , Popular , Royalties , Sales Tax , Software , Tangible Property

New Jersey dumps GDP allocation methodology

Approximately 9 months after its issuance, the New Jersey Division of Taxation released a statement retracting Technical Bulletin TB-85, which provided a bizarre method to attribute to New Jersey Global Intangible Low-Taxed...more

8/27/2019 / Corporate Taxes , Department of Revenue , Foreign Derived Intangible Income (FDII) , GDP , GILTI tax , State and Local Government , Tax Authority

Return to sender – Chevron deference lives (for the moment)

On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more

5/24/2019 / Chevron Deference , Competition , Department of Revenue , Government Agencies , Petition for Writ of Certiorari , State Taxes , Statutory Interpretation , UPS , USPS

Thanksgiving dinner arrives early – New Jersey serves up some amnesty dessert with some penalty turkey

New Jersey launched its tax Amnesty program on November 15, 2018. The program runs through January 15, 2019. Here are the top things you need to know about the program...more

11/16/2018 / Business Taxes , Department of Revenue , Income Taxes , Tax Amnesty , Tax Penalties

Back in Court: DMA Argues Before the Tenth Circuit to Follow Quill

Direct Marketing Association (DMA) continued its fight against Colorado’s use tax reporting regime during oral arguments today before the United States Court of Appeals for the Tenth Circuit. After getting sidetracked with a...more

9/30/2015 / Appeals , Commerce Clause , Department of Revenue , Direct Marketing Association , Interstate Commerce , Permanent Injunctions , Reporting Requirements , Retailers , Sales & Use Tax

6 Results

View per page

Page: of 1