Publications

Section Newsletter Articles on Taxation

Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (ret.) Employee Benefits, April 2018 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
Office of the Cook County Assessor Attorney, Representative, and Appraiser Meeting— February 15, 2018 By Thomas A. Jaconetty State and Local Taxation, March 2018 Cook County Deputy Assessor Tom Jaconetty provides updates and information for tax year 2018.
Will Quill survive? A review of South Dakota v. Wayfair, Inc. By John Kaminsky State and Local Taxation, March 2018 South Dakota v. Wayfair, Inc. may provide SCOTUS with the vehicle in needs to change the current landscape of interstate commerce when it hears oral arguments on April 17th.
100th General Assembly grants property tax relief by increasing some exemptions By John K. Norris Real Estate Law, February 2018 With all the political maneuvering and last-minute changes involving the Illinois budget crisis and school funding provisions, one bill was quietly signed into law by Governor Rauner on August 25, 2017 that impacts homeowners: Senate Bill 473, now known as Public Act 100-0401.
Citibank N.A. v. Illinois Department of Revenue By Keith Staats State and Local Taxation, February 2018 Citibank contended that it was entitled to a refund of tax even though it was not the retailer. The Department of Revenue denied the refund claim. Citibank protested the claim denial and the case was heard in the Department’s Administrative Hearing Division
Letter from the editor By Paul Fagyal Federal Taxation, February 2018 An introduction to the issue from Editor Paul Fagyal.
Meet my new dog, “M-1” By Brian T. Whitlock Federal Taxation, February 2018 Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.
New federal tax implications for maintenance payors and recipients By Stephanie Capps Family Law, February 2018 Author Stephanie Capps provides a sample scenario to help determine the potential financial impact on divorcing parties when considering the combo of new maintenance guidelines and federal tax overhaul.
Waste Management of Illinois, Inc. v. The Illinois Independent Tax Tribunal By Keith Staats State and Local Taxation, February 2018 The ruling in this case would seem to create a refund opportunity for other similarly situated taxpayers, although because the case is a Rule 23 decision the Illinois Department of Revenue might contest additional refund claims.
Is physical presence required to tax an out-of-state business under a gross receipts tax—A review of Crutchfield, Inc. v. Testa By John Vann State and Local Taxation, January 2018 Over the years, a major nexus question has arisen in gross receipts tax states as to whether the physical presence test of Quill v. North Dakota should apply to these taxes. Recently, the question was raised and answered in Ohio in Crutchfield Corp. v. Testa.
Practice pointer for valuation objection complaint filers in Cook County State and Local Taxation, December 2017 Take note of these three helpful reminders.
100th General Assembly grants property tax relief by increasing some exemptions By John K. Norris State and Local Taxation, November 2017 With all the political maneuvering and last-minute changes involving the Illinois budget crisis and school funding provisions, one bill was quietly signed into law by Governor Rauner on August 25, 2017 that impacts homeowners: Senate Bill 473, now known as Public Act 100-0401.
A conservative approach in collecting taxes is not fraud By Stanley R. Kaminski, John Kendzior, and Kyle Molidor State and Local Taxation, November 2017 In the recent case of Bartolotta v. Dunkin’ Brands Grp., Inc., the United States District Court for the Northern District of Illinois dismissed, with prejudice, a class action suit against Dunkin’ Brands Group, Inc. and one of its franchisees in Illinois which alleged that they violated the Illinois Consumer Fraud Act by over collecting sales tax on their coffee bag sales.
Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (Ret). State and Local Taxation, October 2017 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.
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.
An introduction to real property taxes in Illinois By Ciarra J. Schmidt State and Local Taxation, September 2017 When representing clients in real estate transactions, it is imperative to be familiar with assessment practices in the county in which the property is located, as well as the effect of exemptions.
Cook County Sweetened Beverage Tax legal challenges continue as retailers collect new tax By David J. Kupiec and Natalie M. Martin State and Local Taxation, August 2017 Cook County retailers started collecting the Sweetened Beverage Tax on August 2, 2017.
Highlights from the Cook County Board of Review 2017 assessment meeting By Nicholas P. Jordan State and Local Taxation, August 2017 The 2017 Board of Review Presentation to the property tax attorneys was held August 26, at the State of Illinois Building. The presentation included several changes to the process, introductions of new systems and suggestions on how to better serve your clients at the Board.
Case summaries By Joan Smuda State and Local Taxation, July 2017 Recent cases of interest.
Key tax provisions in the Better Care Reconciliation Act of 2017 By Kristen Henry Federal Taxation, July 2017 The American Health Care Act of 2017 (AHCA), which repeals and replaces parts of the Patient Protection and Affordable Care Act (ACA), recently passed the U.S. House of Representatives on May 4, 2017. The Senate then put forth a discussion draft on June 22, 2017, titled the Better Care Reconciliation Act of 2017 (BCRA), followed by a revised discussion draft on July 13, 2017. The BCRA includes multiple tax provisions, repealing or expanding upon some of the ones originally enacted in the ACA.
Legislative state tax update of the Illinois Income Tax Act and Retailers’ Occupation Tax Act By David J. Kupiec State and Local Taxation, July 2017 Illinois Public Act 100-0022 amends the Illinois Income Tax Act and Retailers’ Occupation Tax Act-- here's what you need to know.
The power to tax is the power to destroy By Timothy E. Moran State and Local Taxation, July 2017 A message from SALT Section Chair Timothy Moran.
Substance-over-form or just good tax planning? By Richard M. Colombik Federal Taxation, July 2017 In Summa Holdings, Inc. v. Comm’r, the 6th Circuit Appellate Court has partially put a leash on the IRS Commissioner to argue that a transaction, if done solely for income tax purposes, may be set aside on substance-over-form arguments if the transaction clearly follows the Tax Code.
Updating commuter benefits under 132(f) By James Creech Federal Taxation, July 2017 The shift from transportation to “mobility” has left the transportation fringe benefits of Internal Revenue Code Section 132(f) out of touch and in need of an update to better reflect current and future transportation options.
State and local tax update By David P. Dorner State and Local Taxation, June 2017 Recent tax-related updates of interest.
Summary of the recent tax reform proposals from the Trump administration By Kristen Henry Federal Taxation, May 2017 On April 26, 2017, the Trump Administration set forth updated tax reform proposals. This reform would modify both individual and business tax returns while also potentially having state tax implications as well.
Taxpayers lose in two recent appellate court decisions involving erroneous homestead exemptions By Mary Ann Connelly State and Local Taxation, May 2017 Reviews of Cuevas v. Berrios and Mulry v. Berrios.
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.
Chicago’s new tobacco products tax declared illegal By Amy McCracken State and Local Taxation, April 2017 In a refreshing opinion, in the case of Iwan Ries & Co., et al. v. City of Chicago, et al., the Cook County Circuit Court recently held that “or” means “or” when interpreting a statutory limitation on the imposition of new tobacco taxes by municipalities. In doing so, the Court declared the City of Chicago’s new tax on Other Tobacco Products in violation of Illinois law since it was expressly prohibited by a 1993 state statute.
A review of Carle Foundation v. Cunningham Township By Keith Staats State and Local Taxation, April 2017 Depending on the outcome of this case in the circuit court, the appellate court and Supreme Court may finally reach the issue of the constitutionality of the Illinois charitable hospital property tax exemption.

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