Überblick
Catherine (Cate) A. Battin is the head of McDermott Will & Schulte’s State & Local Tax Practice Group and has practiced at the firm for more than 20 years.
Cate represents clients in all aspects of state and local tax matters, including controversies at the audit, administrative, and judicial levels across several jurisdictions. She advises on national state tax strategies involving a broad range of issues, such as income tax apportionment, sourcing, nexus, transfer pricing, combination and sales tax characterization of products and services, and other local excise tax issues. She has a particular focus on state and local tax controversies and has litigated cases throughout the United States, successfully arguing cases before state appellate and supreme courts.
Cate regularly speaks on state and local tax issues and has presented before organizations such as the Tax Executives Institute, the Council on State Taxation, the Taxpayers’ Federation of Illinois, and The Chicago Tax Club.
Prior to joining McDermott, Cate worked at a major international accounting and consulting firm, where she focused exclusively on state and local taxes.
Referenzmandate
- Successfully represented a major oil company in its case against the Cook County Department of Revenue at the Supreme Court of Illinois related to the taxability of bookout transactions under the county’s motor fuel tax
- Obtained a favorable ruling from the Supreme Court of South Carolina on behalf of two durable medical equipment suppliers that a state law unconstitutionally discriminates against interstate commerce in violation of the US Constitution’s dormant Commerce Clause
- Obtained a ruling of first impression from the Supreme Court of Illinois on behalf of a retailer on the issue of whether a private whistleblower firm is entitled to recovery of attorneys’ fees for serving on its own behalf
- Successfully defended several internet sellers in cases brought under the Illinois False Claims Act alleging fraudulent failures to collect and remit tax
- Negotiated favorable settlements on behalf of several clients with various departments of revenue, including many complete concessions
- Negotiated prospective compliance-only settlements with the City of Chicago on behalf of several clients related to the Personal Property Lease Transaction and Amusement Taxes
Auszeichnungen
- Chambers USA, Tax: Controversy, 2024–2025
- Best Lawyers in America, Tax Law, 2018-2026
- Legal 500 US, 2021, 2022 and 2024–2025
- Thomson Reuters, Stand-out Lawyer – independently rated lawyers, 2025-2026
- International Tax Review, World Tax, 2016-2026
- Law & Politics, Rising Star, 2009
Mitgliedschaften
- Taxpayers’ Federation of Illinois, board of trustees
- Chicago Bar Association, chair of State & Local Tax Committee, 2013 to 2014
Qualifikation
Education
Chicago-Kent College of Law, LLM, Taxation, with honors, 2005
DePaul University College of Law, JD, 1999
Lake Forest College, BA, 1993
Admissions
Illinois
Courts/ Agencies
US District Court for the Northern District of Illinois