2024 Articles

Circuit Court Throws Out Cook County’s $314 Million Tax Judgment Against Sam’s Club By Stanley R. Kaminski & Dakota S. Newton April 2024 A summary and analysis of Sam’s West v. Cook County Department of Revenue.

Co-Editors’ Note April 2024 An introduction to the issue from the co-editors.

Co-Editors’ Note By David Dorner & Megan Liston Mahalik March 2024 An introduction to the issue from the co-editors.

Co-Editors’ Note By David Dorner & Megan Liston Mahalik February 2024 An introduction to the issue from the co-editors.

Empirical Analysis of Decisions by the Illinois Independent Tax Tribunal By Brian Fliflet March 2024 An overview of the Illinois Independent Tax Tribunal and the 26 final decisions it has issued.

Illinois Appellate Court Holds Governmental Sale Tax Exemption Does Not Apply to Taxpayer’s Sales to Managed Care Organizations By David J. Kupiec, JD,CPA & Natalie Martin, J.D. February 2024 A summary and analysis of the appellate court decision in Midwest Medical Equipment Solutions, Inc. v. Illinois Department Of Revenue and Illinois Independent Tax Tribunal.

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