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- Title
Current Developments: An Update on Recent Court Cases and Statutory Changes.
- Authors
Bernard, Mary F.; Nachbar, Mark L.
- Abstract
The article discusses court cases relating to U.S. taxes. Topics covered include U.S. Supreme Court decisions on court cases challenging the retroactive legislation of Michigan and retroactive tax change in Washington, the ruling released by the New Jersey Tax Court on subsidiary payments in a court case involving BMC Distribution Inc., and the decision released by the Texas Supreme Court on a court case challenging the Texas Franchise Tax.
- Subjects
UNITED States; TAXATION; TAX reform; TAX courts; TEXAS. Supreme Court; RETAIL franchises -- Taxation
- Publication
Journal of State Taxation, 2017, Vol 35, Issue 4, p9
- ISSN
0744-6713
- Publication type
Article