State & Local Taxes
Current Corporate Income Tax Developments (Part I)
Authors’ note: This article is written in general terms and is not intended to be a substitute for specific advice regarding tax, legal, accounting, investment planning, or other matters. While all reasonable care has been taken in the preparation of this outline, Deloitte Tax LLP accepts no responsibility for any errors it may contain, whether caused by negligence or otherwise, or for any losses, however caused, sustained by any person or entity that relies on it.
1 State Dept. of Rev. v. Union Tank Car Co., 2007 Ala. Civ. App. LEXIS 246 (Ala. Civ. App. 2007), petition for review denied (Ala. 6/15/07).
2 Lanzi v. Alabama Dept. of Rev., 968 So2d 18 (Ala. Civ. App. 2006), petition for review denied (Ala. 4/13/07).
3 Technical Assistance Advisement #07C1-007 (10/17/07) .
4 IN DOR, Ltr. of Finding No. 03-0487 (1/24/07).
5 IN DOR, Ltr. of Finding No. 06-0394 (5/22/07). Note that the DOR does not rule on the constitutionality of a statute; that issue is to be addressed by the Indiana Tax Court.
6 Kentucky Rev. Cabinet v. Asworth Corp., Civil Action No. 06-CI-00288 (Ky. Cir. Ct., Franklin, 12/4/07).
7 Quill Corp. v. North Dakota Tax Comm’r, 504 US 298 (1992).
8 Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977).
9 Capital One Bank and Capital One F.S.B. v. Commissioner of Rev., Dkt. Nos. C262391 & C262598 (Mass. App. Tax Bd. 6/22/07).
10 Geoffrey, Inc. v. Commissioner of Rev., Dkt. No. C271816 (Mass. App. Tax Bd. 7/24/07).
11Gillette Co. v. Michigan Dep’t of Treas., 497 NW2d 595 (Mich. Ct. App. 1993).
12 International Home Foods, Inc. v. Department of Treas., 728 NW2d 862 (Mich. 2007).
13 MO DOR, Ltr. Ruling No. LR 3819 (4/11/07).
14 MO DOR, Ltr. Ruling No. LR 3885 (5/17/07).
15 Lanco, Inc. v. Director, Div. of Tax’n, 908 A2d 176 (N.J. 2006), cert. denied, S. Ct. Dkt. 06-1236 (U.S. 6/18/07).
16 Quill Corp. v. North Dakota Tax Comm’r, 504 US 298 (1992).
17 Praxair Tech., Inc. v. Director, Div. of Tax’n, No. 007445-05 (N.J. Tax Ct. 6/18/07).
18 Proposed OAR 150-317.010.
19 Cruise Intermodal Corp. v. Pennsylvania, Dkt. No. 667 FR 2004 (Pa. Commw. Ct. 2007).
20 VA Pub. Doc. No. 07-24 (3/27/07).
21 VA Pub. Doc. No. 07-50 (4/26/07).
22 VA Pub. Doc. No. 07-77 (5/18/07).
23 VA Pub. Doc. No. 07-116 (7/19/07).
24 Quill Corp. v. North Dakota Tax Comm’r, 504 US 298 (1992).
25 Tax Comm’r of W. Va. v. MBNA America Bank, 640 SE2d 226 (W. Va. 2006), cert. denied sub nom., FIA Card Services, N.A. v. West Virginia Tax Comm’r, S. Ct. Dkt. 06-1228 (U.S. 6/18/07).
26 IN DOR, Ltr. of Finding No. 06-0187 (2/20/07).
27 IN DOR, Ltrs. of Finding Nos. 07-0121, 07-0122 (9/10/07).
28 ABB C-E Nuclear Power, Inc. v. Director of Rev., 215 SW3d 85 (Mo. 2007).
29 McKesson Water Prods. Co. v. Director, Div. of Tax’n, No. 000156-2004 (N.J. Tax Ct. 8/13/07).
30 In re Baum, DTA 820837 and 820838 (12/20/07).
31 TN DOR, Revenue Review (January 2007): 3.
32 2007 Tenn. ALS 602; 2007 Tenn. Pub. Acts 602; 2007 Tenn. Pub. Acts Ch. 602; 2007 Tenn. SB 2223.
33 Chambers v. Utah State Tax Comm’n, No. 050402915 TX (Utah Dist. Ct., Utah Co., 1/25/07).
34 AZ DOR, Hearing Officer Decision No. 200600091-C (5/14/07).
35 AZ DOR, Hearing Officer Decision No. 200600082-C (6/15/07).
36 ID State Tax Comm’n Ruling No. 19109 (2/14/07).
37 ID State Tax Comm’n Ruling Nos. 18719 and 19549 (4/20/07).
38 ID State Tax Comm’n Ruling No. 19311 (7/30/07).
39 Mead Corp. v. Department of Rev., 861 NE2d 1131 (Ill. App. Ct. 2007), rev. denied, 862 NE2d 235 (Ill. 2007), cert. granted sub nom., MeadWestvaco Corp. v. Department of Rev., S. Ct. Dkt. 06-1413 (U.S. 9/25/07).
40 Allied-Signal, Inc. v. Director, Div. of Tax’n, 504 US 768 (1992).
41 National Holdings, Inc. v. Zehnder, 874 NE2d 91 (Ill. App. Ct. 2007).
42 NC DOR, Secretary of Revenue Decision No. 2006-111 (4/19/07).
43 NC DOR, Secretary of Revenue Decision No. 2007-28 (9/14/07).
44 U-Haul Co. of Or. v. Department of Rev., TC-MD 030994B (Or. T.C. 8/29/07).
45 VA Pub. Doc. No. 07-197 (11/30/07).
46 Kentucky v. Autozone Dev. Corp., No. 2006-CA-002175-MR, 2007 Ky. App. LEXIS 401 (Ky. Ct. App. 10/12/07).
47 LA DOR, Revenue Information Bulletin No. 07-010 (3/23/07).
48 BankBoston Corp. v. Commissioner, 861 NE2d 450 (Mass. App. Ct. 2007).
49 General Electric Co., Inc. v. Commissioner,914 A2d 246 (N.H. 2006), cert. denied, S. Ct. Dkt. 06-1210 (U.S. 10/29/07).
50 N.Y. Tax Law §§1453(e)(11)(ii) and (iii) and 1453(u)(3), added by New York State 2007–2008 Budget (S 2110-C, Laws 2007).
51 ID State Tax Comm’n Ruling No. 19151 (1/23/07).
52 IN DOR, Ltr. of Finding No. 06-0130 (1/3/07).
53 IN DOR, Ltr. Of Finding No. 06-0441 (12/5/07).
54 NYS Dep’t of Tax’n and Fin., TSB-A-07(2)C [Deloitte Tax LLP] (3/19/07).
55 In re Univisa, Inc., DTA No. 820289 (N.Y. Tax App. Tribunal 9/20/07).
56 TN DOR, Rev. Rul. No. 07-14 (5/3/07).
57 VT Dep’t of Taxes, Technical Bulletin TB-35 (3/13/07).
58 VA Pub. Doc. No. 07-120 (7/31/07).
59 VFJ Ventures, Inc. v. Surtees, No. CV-03-3172 (Ala. Cir. Ct., Montgomery Cty. 1/24/07).
60 TJX Cos., Inc. v. Commissioner, Dkt. No. C262229-31 (Mass. App. Tax Bd. 8/15/07).
61VA Pub. Doc. No. 07-217 (12/20/07).
62 CA FTB Chief Counsel Ruling No. 2007-3 (7/17/07).
63 Davis v. Department, 197 SW3d 557 (Ky. Ct. App. 2006), cert. granted sub nom., Department of Rev. of Ky. v. Davis, S. Ct. Dkt. 06-666 (U.S. 5/21/07). The Kentucky Supreme Court denied review of this case.
64 In re Bausch & Lomb, Inc., DTA 819883 (12/20/07).
