As 2009 drew to a close, the State & Local Tax Practice Group at McDermott gave some consideration to what were the "Best" and "Worst" state tax developments of the year. Taking a no-holds-barred approach, the group criticizes a few state courts, legislatures and departments of revenue for taking positions that contradict statutes and disregard established case law. At the same time, the group applauds court, legislative and administrative actions that reflect a fair and reasonable approach.
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