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.
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.
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.
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.
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.
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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