Law360 | 3 Cases State Tax Pros Should Watch This Supreme Court Term

Kendall Houghton and Ethan Millar are quoted on the U.S. Supreme Court’s MoneyGram case and the substance-over-form argument at the heart of the case.

Our Federal Tax Group investigates why the U.S. Supreme Court may use a Tax Court case to decide whether a statutory deadline is set in stone or if a court can permit an untimely suit to proceed through equitable tolling.

New York court invalidates the state’s retroactive application of tax legislation as violating the Due Process Clause. Our State & Local Tax Team examines the New York Appellate Division’s rejection of the state’s attempt to retroactively unwind already-claimed taxed credits.

The U.S. Supreme Court heard oral arguments in the latest challenge to Quill’s physical-presence standard for collecting state use taxes. Our State & Local Tax Group provides a first-hand account of the lively debate and analyzes the Justices’ willingness to overturn the 25-year-old standard.