¹ AL Dep’t of Rev. v. Joe E. Lanzi, III, AL Cir. Ct., No. CV-2003-2705 (11/17/2004), rev’g Admin. L. Div. Dkt. No. 02-721 (9/26/03); for a discussion of the ALJ ruling, see Boucher and Ponda, “Current Corporate Income Tax Developments” (Part I), 34 The Tax Adviser 156 (March 2004).

² IN DOR, Ltr. of Finding No. 00-0456 (1/1/04).

³ IN DOR, Ltr. of Finding No. 00-456 (1/1/05).

⁴ Kevin Associates, LLC v. Crawford, 865 So.2d 34 (LA Sup. Ct. 2004), rev’g 834 So.2d 465 (LA App. Ct., 1st Dist., 2002)

⁵ LA DOR v. Gap Apparel, Inc., LA Ct. App., 1st Cir., Dkt. No. CW 0263 (6/25/04).

⁶ LA DOR v. AutoZone Properties, 873 So.2d 25 (LA Ct. App. 2004).

⁷ LA DOR v. AutoZone Properties, 876 So.2d 789 (LA Sup. Ct. 2004).

⁸ Rayovac Corp. v. Dep’t of Treasury, MI Ct. of App., Dkt. No. 251283 (11/23/04).

⁹ Home Impressions, Inc. v. Dir., Div’n. of Tax’n, 21 NJ Tax 448 (2004).

¹⁰ In the Matter of the Protest of Dart Industries, Inc., NM Dep’t of Tax. and Rev., No. 02-152241-00-3, Assessment No. 1972584 (2/26/04).

¹¹ Amended Business Corp. Franchise Tax Regs. Secs. 1-3.3(a)(7) and 1-3.4(b)(9)(iv)(i) (2/11/04); NYS Dep’t. of Tax’n and Fin. TSB-M-04(1)C (2/17/04).

¹² NYS Dep’t of Tax’n and Fin., TSB-A-04(12)C (7/21/04).

¹³ NYS Dep’t of Tax’n and Fin., TSB-A-04(15)C (8/31/04).

¹⁴ Sec’y of Rev. v. Taxpayer, NC Decision No. 01-550 (7/1/04).

¹⁵ A&F Trademark Inc. v. Tolson, NC Ct. of App., Dkt. No. COA03-1203 (12/7/04).

¹⁶ Schering-Plough Healthcare Products Sales Corp. v. Comm’th of PA, PA Sup. Ct., No. 161 MAP 2002 (10/20/04), aff’g 805 A2d 1284 (2002).

¹⁷ PA DOR, Corp. Tax Bulletin No. 2004-01 (5/14/04).

¹⁸ Dillard National Bank, N.A., v. Ruth E. Johnson, Comm’r of Rev., TN Chancery Court, No. 96-545-III (10/19/04).

¹⁹ TN Off. of Atty. Gen., Op. No. 04-159 (11/8/04).

²⁰ TX Policy Ltr. Rul. No. 200401316L (1/9/04).

²¹ TX Policy Ltr. Rul. No. 200311243L (11/25/03).

²² VA Pub. Doc. No. P.D. 04-173 (10/5/04).

²³ MBNA America Bank, N.A. v. Steager, Tax Comm’r, WV Office of Tax Appeals, Docket Nos. 03-185 RN, 03-186 RFN, 04-074 RFN and 04-075 RN (2004).

²⁴ American States Insurance Co. v. Hamer, IL App. Ct., 1st Dist. (8/27/04).

²⁵ Blessing/White, Inc. v. Zehnder, 329 Ill. App. 3d 714 (2002).

²⁶ Ch. 262, HB 4744, Laws 2004.

²⁷ Matter of AIL Systems, Inc., NYS Div’n of Tax Appeals, ALJ Unit, DTA No. 819303 (10/4/04).

²⁸ OH Dep’t of Tax’n, CFT Information Release 2004-02 (6/17/04).

²⁹ Canteen Corp. v. Comm’th of PA, PA Sup. Ct., Dkt. No. J-86-2004 (7/20/04).

³⁰ PA DOR, Corp. Tax Stmt. of Policy No. 2004-1 (11/9/04).

³¹ Ch. 868 (AB 263), Laws 2004.

³² CA FTB Notice 2004-6 (11/2/04).

³³ Farmers Bros. Co. v. FTB, 108 Cal.App.4th 976 (2003).

³⁴ CA FTB, Departmental Procedure on Section 24402 (5/17/04).

³⁵ Fujitsu IT Holdings, Inc., f/k/a Amdahl Corp. v. FTB, CA App. Ct., 1st Dist. (7/7/04).

³⁶ UNB Investment Co. v. Dir., Div’n of Tax’n, 21 NJ Tax 354 (2004).

³⁷ Matter of Xerox Corp., NM DOR Hearing, No. 03-22 (12/3/03).

³⁸ Tee Jays Industries, Inc. v. AL DOR, Admin. L. Div., Dkt. No. Corp. 04-150 (6/14/04).

³⁹ Bank of America Corp. v. FL DOR, FL 2d Cir. Ct., No. 01-CA-2782 (3/12/04).

⁴⁰ IN DOR, Ltr. of Finding 99-0630 (9/1/04).

⁴¹ LAC 61:I.1124 (11/20/04).

⁴² Macy’s East, Inc. v. Comm’r of Rev., 808 NE2d 1244 (MA Sup. Ct. 2004), cert. den.

⁴³ NYS Dep’t of Tax’n and Fin., TSB-A-04(16)C (10/1/04).

⁴⁴ In the Matter of Mitsubishi Electric America, Inc., CA SBE, Case No. 207902 (2/18/04).

⁴⁵ CT DOR, Special Notice 2003(22) (7/08/04).

⁴⁶ DC Acts of Council Nos. 15-486 and 15-594.

⁴⁷ IL Pub. Act 093-0840, SB 2207.

⁴⁸ IN DOR, Ltr. of Finding 03-0406 (8/1/04).

⁴⁹ See Ch. 556 (HB 297), Laws 2004.

⁵⁰ See Ch. 557 (SB 187), Laws 2004.

⁵¹ Metro Touch, Inc. v. Dir., Div’n of Tax’n, 21 NJ Tax 312 (5/26/04).

⁵² OR Admin. Rules 150-314.295, et seq.; OR Bulletin (2/1/04).

⁵³ FMR Corp. v. Comm’r of Rev., 809 NE2d 498 (MA Sup. Ct., 5/27/04, corrected 6/25/04).

⁵⁴ Hutchinson Technology, Inc. v. Comm’r of Rev., MN Tax Court, Dkt. Nos. 7398R and 7504-R (5/10/04).

⁵⁵ Shakkour v. IL DOR, IL Cir. Ct., Cook Cty., No. 99 L 50548 (5/4/04).

⁵⁶ IL Public Act 093-0840 (SB 2207).

⁵⁷ IN DOR, Ltr. of Finding 02-0030 (10/1/04).

⁵⁸ IN DOR, Ltr. of Finding 02-0022 (7/1/04).