State & Local Taxes: Current Corporate Income Tax Developments (Part I) footnotes

¹Union Tank Car Co. v. AL Dept of Rev. (DOR), Admin. Law Div., Dkt. No. Corp. 04-247 (1/11/05).

²Idaho State Tax Comm., Decision No. 17948 (10/13/05).

³IN DOR, Ltr. of Finding No. 04-0251 (5/1/05).

⁴IN DOR, Ltr. of Finding No. 04-0430 (10/1/05).

⁵Bridges v. Autozone Properties, Inc., 900 So.2d 784 (LA Sup. Ct. 2005), revg and remdg 873 So.2d 25 (La. App. 1st Cir. 2004).

⁶Utelcom, Inc. v. Commr, MA ATB, Dkt. No. C262339 (1/31/05).

⁷International Home Foods, Inc. v. Dept of Treasury (DOT), MI Ct. App., Nos. 253748 and 253760 (10/4/05). A dissenting opinion argued that the court had already ruled that Gillette, note 8 infra, applies retroactively and that holding otherwise creates an impermissible conflict with previously published opinions of this Court. Earlier in 2005, the court had reached an opposition conclusion on this issue in J.W. Hobbs Corp. v. DOT, MI Ct. App., No. 254069 (9/1/05).

⁸The Gillette Co. v. DOT, 497 NW2d 595 (MI Ct. App. 1993).

⁹Lanco, Inc. v. Director, DOR, 379 NJ Supr. 562 (8/24/05).

¹⁰Quill Corp. v. North Dakota, 504 US 298 (1992).

¹¹Kmart Corp. (f/k/a Kmart Properties, Inc.) v. Taxn and Rev. Dept, NM Sup. Ct., No. 27,269 (12/29/05).

¹²NYS Dept of Taxn and Fin., TSB-A-04(17)C (Humacare-Care Staff, Inc.) (12/13/04).

¹³NYS Dept of Taxn and Fin., TSB-A-05(5)C (3/10/05).

¹⁴NYS Dept of Taxn and Fin., TSB-A-05(3)C (3/10/05).

¹⁵NYS Dept of Taxn and Fin., TSB-A-05(7)(C) (4/4/05).

¹⁶NYS Dept of Taxn and Fin., TSB-A-05(12)C (Conway Member Corp.) (9/27/05).

¹⁷NYS Dept of Taxn and Fin., TSB-A-05(13)C (SafetyCare, Inc.) (10/24/05).

¹⁸NYS Dept of Taxn and Fin., TSB-A-05(17)C (Wausau Tile, Inc.) (12/12/05).

¹⁹A&F Trademark, Inc.,126 S.Ct. 353 (2005).

²⁰A&F Trademark, Inc., v. Tolson, 605 SE2d 187 (NC App. 2004).

²¹Geoffrey Inc. v. Tax Comm., OK Ct. of Civ. App., Case No. 99,938 (12/23/05).

²²OK Tax Comm., Precedential Decision No. 2005-05-10-22 (5/10/05).

²³PA DOR Legal Ltr. Ruling No. CRP-05-002 (2/4/05).

²⁴TN DOR Rev. Ltr. Ruling No. 05-07 (1/31/05). Note, the QSub reports on its own Tennessee franchise and excise tax return based on a separate company pro-forma Federal income tax return.

²⁵INOVA Diagnostics, Inc. v. Comptr, 166 SW3d 394 (TX Ct. of App. 2005).

²⁶VA Pub. Doc. No. 05-15 (2/7/05).

²⁷VA Pub. Doc. No. 05-90 (6/9/05).

²⁸VA Pub. Doc. No. 05-128 (8/2/05).

²⁹VA Tax Bulletin 05-3 (4/18/05).

³⁰Commr v. MBNA America Bank, WV Cir. Ct., No. 04-AA-157 (6/27/05).

³¹ID State Tax Comm., Decision No. 18340 (6/7/05).

³²American States Insurance Co. v. Director, pet. for leave denied, 829 NE2d 786 (2005).

³³ABB C-E Nuclear Power, Inc. v. Director, No. 04-0189RI (6/23/05).

³⁴VA Pub. Doc. No. 05-157 (10/6/05).

³⁵Jim Beam Brands Co. v. FTB, 34 Cal. Rptr. 3d 874 (2005).

³⁶CA FTB Legal Ruling No. 2005-02 (7/8/05).

³⁷IN DOR, Ltr. of Finding No. 03-0254 (7/1/05).

³⁸General Electric Co. v. Bd of Tax Review, 702 NW2d 485 (2005).

³⁹Bayer Corp. v. Commr of Rev., MA ATB, Dkt. Nos. F239697, F239698 and F245722 (9/8/05).

⁴⁰J.R. Simplot Co. v. Director of Rev., MO AHC, No. 03-1990 RF (5/13/05).

⁴¹Autozone Development Corp. v DOR, KY Board of Tax App., Order No. 19382 (10/10/05).

⁴²AHB 888, Laws 2005.

⁴³BankBoston Corp. v. Commr, MA ATB, Dkt. No. C270546 (9/6/05).

⁴⁴The proposed rule is promulgated following the opinion rendered by the New Jersey Tax Court in UNB Investment Co., Inc., v. Director, NJ Div. of Taxn, 21 N.J. Tax 354 (Tax 2004), which allowed the DRD for REIT dividends, because the Division had not promulgated a rule informing the public that such a DRD was not allowed.

⁴⁵Amerada Hess Corp. v. Commr, 2005 ND 155 (8/31/05).

⁴⁶Cynthia Bridges, et al. v. R.J. Reynolds Tobacco Co., LA Parish of Orleans District Court (2005).

⁴⁷VA Pub. Doc. No. 05-29 (3/2/05).

⁴⁸VA Pub. Doc. No. 05-30 (3/10/05).

⁴⁹IN DOR, Ltr. of Finding No. 04-0179 (9/1/05).

⁵⁰Guidance on Maine Modifications Related to Federal NOLs, ME DOR (1/31/05).

⁵¹IN DOR, Ltr. of Finding No. 03-0181 (9/1/05).

⁵²Ross Fogg Fuel Oil Co. v. Divn of Taxn, NJ Tax Court, Dkt. No. 006544-03 (6/7/05).

⁵³American General Realty Investment Corp., Inc. v. FTB, CA Supr Ct., San Francisco Cty., No. CGC-03-425690 (4/28/05).

⁵⁴Ceridian Corp. v. FTB, 85 Cal.App.4th 875 (2000).

⁵⁵MI Internal Policy Directive 2005-04 (12/14/05).

⁵⁶Dana Corp. v. DOT, 267 Mich. App. 690 (2005).

⁵⁷TN DOR Excise Tax Notice No. 05-04 (10/12/05).