Publications

Section Newsletter Articles From Evan W. Schanerberger

Mid-Illinois Assembly 101st legislation update By Evan W. Schanerberger State and Local Taxation, June 2019 Summaries of six import bills related to state and local tax.
Grantor trusts and the Illinois replacement tax By Evan W. Schanerberger State and Local Taxation, August 2018 The Second District Appellate Court of Illinois recently affirmed the trial court's decision that Republic Bancorp Company was not entitled to an Illinois replacement tax deduction from the Illinois Department of Revenue.
The importance of networking By Evan W. Schanerberger Young Lawyers Division, August 2018 Networking is an important skill to cultivate in order to build your book of business and make your job easier.
A presumption of taxability cannot save an extraterritorial tax By Evan W. Schanerberger and Stanley R. Kaminski State and Local Taxation, October 2017 In the recent case of The Hertz Corporation v. City of Chicago, the Illinois Supreme Court has once again declared that only by state legislation can a home rule municipality in Illinois apply its taxing powers beyond such municipality’s borders.
Bored, stuck, want to do something new? By Evan W. Schanerberger State and Local Taxation, September 2017 The ISBA's State & Local Taxation Section and the ISBA's Young Lawyers Division have partnered to create the first ever “ISBA State & Local Taxation New Member Happy Hour” event at the Godfrey Hotel IO Roof Deck on September 21st, 2017 at 6pm.
ISBA takes on lawyer succession and transition planning By Corey J. Tallent and Evan W. Schanerberger General Practice, Solo, and Small Firm, September 2017 The ISBA's Special Committee on Succession & Transition Planning is seeking materials, comments and feedback from ISBA members to help draft a Transition Lawyer rule. Please read this article, then send comments and materials to ISBASuccession@gmail.com
Bored, stuck, want to do something new? By Evan W. Schanerberger Young Lawyers Division, August 2017 The ISBA's State & Local Taxation Section and the ISBA's Young Lawyers Division have partnered to create the first ever “ISBA State & Local Taxation New Member Happy Hour” event at the Godfrey Hotel IO Roof Deck on September 21st, 2017 at 6pm.
US Congressional demand to preserve state & local tax deductions and municipal bond tax exemption By Evan W. Schanerberger State and Local Taxation, May 2017 A coalition known as the Big 7 sent a letter to Congress on April 4, 2017 requesting Congress keep the tax exemption for municipal bond interest and the ability to deduct state and local taxes.
Negligence is not enough for Illinois False Claims Act violation By Evan W. Schanerberger and Stanley R. Kaminski State and Local Taxation, January 2017 The State of Illinois ex rel. Schad, Diamond and Shedden, P.C. v. National Business Furniture, LLC is a good example of when mere negligence for failing to actively keep abreast of the tax law will not rise to the level of reckless disregard that violates the FCA.
Proposed Cook County Hail Vehicle and Ride Sharing Trip Tax  By Evan W. Schanerberger State and Local Taxation, October 2016 Learn more about this proposed new Cook County tax.
City of Chicago extends effective date of lease tax ruling until January 1, 2016 due to cloud tax concerns By David J. Kupiec, Natalie M. Martin, and Evan W. Schanerberger State and Local Taxation, August 2015 On June 30, 2015, the City of Chicago issued a release titled “Personal Property Tax Ruling 12 Effective 7-1-2015,” which officially extended the effective date of Lease Tax Ruling #12 from September 1, 2015 to January 1, 2016.
United States Supreme Court holds that “similarly situated competitors” in a jurisdiction represent a comparison class and equivalent comparable state taxes to be considered in deciding discrimination By David J. Kupiec, Natalie M. Martin, and Evan W. Schanerberger State and Local Taxation, May 2015 A summary of the recent case of Alabama Department of Revenue et al. v. CSX Transportation, Inc.
United States Supreme Court holds that “similarly situated competitors” in a jurisdiction represent a comparison class and equivalent comparable state taxes to be considered in deciding discrimination By David J. Kupiec, Natalie M. Martin, and Evan W. Schanerberger Energy, Utilities, Telecommunications, and Transportation, May 2015 A summary of the recent case of Alabama Department of Revenue et al. v. CSX Transportation, Inc.

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