State & Local Tax - McDermott Will & Emery

State & Local Tax

Overview


Today’s businesses are being assailed on every front, as state and local tax authorities attempt to increase revenues and reduce budget cuts. Third-party attacks are also on the rise, with the plaintiffs’ bar increasing its use of class actions and whistleblower cases to reap potential windfalls in the tax arena.

McDermott has one of the largest and most diversified state and local tax (SALT) legal practices in the United States. Our lawyers possess in-depth knowledge of the constantly changing tax laws and have the experience and judgment necessary to provide advice and advocacy of the highest caliber. We identify and develop coordinated, cross-jurisdictional solutions for businesses wherever they are subject to existing or potential taxes and work closely with our many state and local contacts in various departments of revenue and with legislators to resolve tax issues.

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Results


Administrative & Judicial Proceedings

  • Exxon Mobil Corporation v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049; Hess Corporation v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049; Shell Oil Company v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049. Three unaffiliated oil companies were involved in separate but similar cases. In a case of first impression, the administrative law judge ruled in favor of all taxpayers that non-mutual collateral estoppel precluded the government from litigating a matter that had already been decided against the government in another case involving another taxpayer. This case involved the use of a third-party IRC section 482 audit methodology that had previously been ruled invalid. The case is currently on appeal to the US Court of Appeals for the DC Circuit.
  • In the Matter of TD Holdings II, Inc., N.Y. Div. of Tax App, DTA No. 825329. The administrative law judge determined that the taxpayer, a bank subject to a state tax base different from its federal base, was not required to hypothetically use its NOL carryover in years when its New York tax was based on its assets rather than on its income.
  • In the Matter of the Petition of Gordon R. and Jennifer L. Cooke, N.Y. Div. of Tax App, DTA No. 823591. This determination captures the notion that appears to be at the essence of determining an individual’s “domicile”—that an individual’s domicile is the place to which one returns when he or she does not have a specific reason to be anywhere else. The determination also represents a continued recognition that the maintenance of a dwelling in New York City alone is insufficient. Simply because an individual can afford to maintain several residences does not change the fact that someone can have only one domicile “as his grounding place among many possibilities.”

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Équipes


A diverse, global network of industry-leading talent committed to you and your vision.

State & Local Tax

Chicago, IL / McDermott Event / May 14 - 15, 2024

Tax Symposium 2024

Austin, TX / McDermott Event / June 5-6, 2023

Tax Symposium 2023

Webinar / United States Tax Court / March 16, 2023

Practical Perspectives on Expert Witnesses

New York, NY / Speaking Engagements / December 14, 2022

TEI - New York Chapter 59th Annual Tax Symposium | Learning from the ...

New York, NY / Speaking Engagements / December 12, 2022

NYU's 41st Institute on State and Local Taxation | New Ethical Challenges Arise ...

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Washington, DC / Tax Notes / December 16, 2024

What the 2024 Election Could Mean for State Tax Policy

Chicago / Bloomberg Tax / September 12, 2024

Marathon Finds Illinois Justices Receptive to Fuel Tax Arguments

Washington, DC / Tax Notes / September 9, 2024

Déjà Vu for Section 482

Washington, DC / Tax Notes / August 26, 2024

Navigating State Taxation of the Digital Economy

Washington, DC / Law360 / July 31, 2024

'Tax Avoidance' Fuels Global Reporting Pushback, Pro Says

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