Section Newsletters

Articles From Brian Fliflet

What Constitutes a Prima Facie Case? By Brian Fliflet State and Local Taxation, July 2025 This article discusses the interpretation of prima facie cases and the recent Supreme Court Opinion, Marathon Petroleum Co. LP v. Cook County Department of Revenue, 2024 IL 129562. 
Empirical Analysis of Decisions by the Illinois Independent Tax Tribunal By Brian Fliflet State and Local Taxation, March 2024 An overview of the Illinois Independent Tax Tribunal and the 26 final decisions it has issued.
Case Note: Quad Graphics, Inc. v. N.C. Department of Revenue (Slip Opinion, 2022-NCSC-133 (N.C. Dec. 16, 2022)) By Brian Fliflet State and Local Taxation, January 2023 North Carolina Supreme Court declares Dilworth formalism dead.

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