State & Local Tax

Overview


Today’s businesses are being assailed on every front, as state and local tax authorities attempt to increase revenues and reduce budget cuts. Third-party attacks are also on the rise, with the plaintiffs’ bar increasing its use of class actions and whistleblower cases to reap potential windfalls in the tax arena.

McDermott has one of the largest and most diversified state and local tax (SALT) legal practices in the United States. Our lawyers possess in-depth knowledge of the constantly changing tax laws and have the experience and judgment necessary to provide advice and advocacy of the highest caliber. We identify and develop coordinated, cross-jurisdictional solutions for businesses wherever they are subject to existing or potential taxes and work closely with our many state and local contacts in various departments of revenue and with legislators to resolve tax issues.

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Results


Administrative & Judicial Proceedings

  • Exxon Mobil Corporation v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049; Hess Corporation v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049; Shell Oil Company v District of Columbia Office of Tax and Revenue, District of Columbia Office of Administrative Hearings, Case No.: 201-OTR-00049. Three unaffiliated oil companies were involved in separate but similar cases. In a case of first impression, the administrative law judge ruled in favor of all taxpayers that non-mutual collateral estoppel precluded the government from litigating a matter that had already been decided against the government in another case involving another taxpayer. This case involved the use of a third-party IRC section 482 audit methodology that had previously been ruled invalid. The case is currently on appeal to the US Court of Appeals for the DC Circuit.
  • In the Matter of TD Holdings II, Inc., N.Y. Div. of Tax App, DTA No. 825329. The administrative law judge determined that the taxpayer, a bank subject to a state tax base different from its federal base, was not required to hypothetically use its NOL carryover in years when its New York tax was based on its assets rather than on its income.
  • In the Matter of the Petition of Gordon R. and Jennifer L. Cooke, N.Y. Div. of Tax App, DTA No. 823591. This determination captures the notion that appears to be at the essence of determining an individual’s “domicile”—that an individual’s domicile is the place to which one returns when he or she does not have a specific reason to be anywhere else. The determination also represents a continued recognition that the maintenance of a dwelling in New York City alone is insufficient. Simply because an individual can afford to maintain several residences does not change the fact that someone can have only one domicile “as his grounding place among many possibilities.”

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People


A diverse, global network of industry-leading talent committed to you and your vision.

Key Contacts


Jane Wells May

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Catherine A. Battin

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Peter L. Faber

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Stephen P. Kranz

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Alysse McLoughlin

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State & Local Tax

Insights & Events / Media

Seattle, WA / McDermott Event / October 24, 2019

San Francisco, CA / Speaking Engagements / July 25, 2019

New Orleans, LA / Speaking Engagements / March 24-27, 2019

New York, NY / Speaking Engagements / March 12, 2019

Miami, FL / McDermott Event / February 25-26, 2019

Washington, DC / Speaking Engagements / February 21, 2019

Columbus, OH / Speaking Engagements / January 29, 2019

Lake Tahoe, NV / Speaking Engagements / June 28, 2018

New York / Speaking Engagements / October 10, 2018

Nashville, TN / Speaking Engagements / October 17, 2018

Philadelphia, PA / Speaking Engagements / October 23, 2018

Phoenix, AZ / Speaking Engagements / October 24, 2018

Miami, Florida / Speaking Engagements / January 9-11, 2019

International Tax Journal / November / December 2018

Philadelphia, PA / Speaking Engagements / October 30, 208

Law360 Tax Authority / October 16, 2018

New York, New York / McDermott Event / September 25, 2018

Seattle, WA / Speaking Engagements / September 19, 2018

Plano, Texas / McDermott Event / September 19, 2018

Seattle, Washington / McDermott Event / September 12, 2018

On the Subject / August 28, 2018

On the Subject / August 16, 2018

New York, New York / McDermott Event / June 21, 2018

Bloomberg Tax / June 8, 2018

Chicago, Illinois / Speaking Engagements / May 23-24, 2018

Seattle, Washington / McDermott Event / May 22, 2018

New York, New York / McDermott Event / May 15, 2018

International Law Office / May 11, 2018

New York, New York / Speaking Engagements / April 19, 2018

New York, New York / Speaking Engagements / March 13, 2018

New York, New York / Speaking Engagements / March 13, 2018

Video / March 5, 2018

Tax Notes / State Tax Today / February 21, 2018

International Tax Journal / January/February 2018

Webinar / Speaking Engagements / December 28, 2017

Chicago, Illinois / McDermott Event / December 14, 2017

Los Angeles, California / Speaking Engagements / December 6-8, 2017

On the Subject / September 28, 2017

Rolling Meadows, Illinois / Speaking Engagements / September 26, 2017

Tax Notes / State Tax Today / September 18, 2017

San Antonio, Texas / Speaking Engagements / September 17-20, 2017

San Antonio, Texas / Speaking Engagements / September 17-20, 2017

San Antonio, Texas / Speaking Engagements / September 17-20, 2017

Boston, Massachusetts / Speaking Engagements / August 5, 2017

Louisville, Kentucky / Speaking Engagements / August 2, 2017

Tax Notes / State Tax Today / July 17, 2017

Tax Notes / State Tax Today / July 17, 2017

Tax Notes / State Tax Today / July 17, 2017

Tax Notes / State Tax Today / July 17, 2017

Chicago, Illinois / Speaking Engagements / June 29, 2017

Bloomberg BNA Daily Tax Report / June 28, 2017

Chicago, Illinois / McDermott Event / June 8, 2017

Bloomberg BNA Daily Tax Report / May 8, 2017

Tax Notes / State Tax Today / May 2, 2017

Phoenix, Arizona / Speaking Engagements / April 26, 2017

Bloomberg BNA Daily Tax Report / April 26, 2017

Tax Notes / State Tax Today / April 17, 2017

New York, New York / Speaking Engagements / March 21, 2017

Tax Notes / State Tax Today / March 20, 2017

Tax Notes / State Tax Today / March 6, 2017

Boston, Massachusetts / Speaking Engagements / March 3, 2017

Chicago, Illinois / Speaking Engagements / February 27, 2017

Webcast / McDermott Event / February 23, 2017

Bloomberg BNA Weekly State Tax Report / February 17, 2017

Tax Notes / State Tax Notes / January 23, 2017

Tax Notes / State Tax Today / January 4, 2017

Tax Notes / State Tax Today / January 4, 2017

Tax Notes / State Tax Today / December 27, 2016

Tax Notes / State Tax Today / December 12, 2016

Tax Notes / State Tax Today / December 9, 2016

Tax Notes / State Tax Today / November 7, 2016

Journal of Multistate Taxation / November/December 2016

Tax Notes / State Tax Today / September 19, 2016

Tax Notes / State Tax Today / September 19, 2016

Tax Notes / State Tax Today / June 20, 2016

Tax Notes / Worldwide Tax Daily / June 7, 2016

Bloomberg BNA Weekly State Tax Report / May 27, 2016

Bloomberg BNA Weekly State Tax Report / April 29, 2016

Tax Notes / State Tax Today / April 27, 2016

Tax Notes / State Tax Today / April 25, 2016

Tax Notes/State Tax Today / April 4, 2016

Tax Notes / State Tax Today / March 28, 2016

Bloomberg BNA Weekly Tax Report / March 25, 2016

Tax Notes/State Tax Today / February 8, 2016

Tax Notes / State Tax Today / January 26, 2016

Tax Notes / State Tax Today / January 19, 2016

Tax Notes / State Tax Today / January 5, 2016

Tax Notes / State Tax Today / December 29, 2015

Tax Notes / State Tax Today / December 28, 2015

Tax Notes / State Tax Today / December 21, 2015

Tax Notes / State Tax Today / November 3, 2015

Tax Notes / State Tax Today / November 2, 2015

Tax Notes / State Tax Today / October 26, 2015

Tax Notes/State Tax Today / August 3, 2015

Addressing Sales Tax Issues in Corporate Acquisitions

Journal of Multistate Taxation and Incentives / July 2015

Tax on Tax Credits: U.S. Tax Court Addresses Federal Taxation of ...

Bloomberg BNA's State Tax Advisory Board Roundtable / June 26, 2015

Tax Management Multistate Tax Report

Tax Notes / State Tax Today / June 15, 2015

Negotiating a Closing Agreement With a Department of Revenue

Tax Notes / State Tax Today / June 8, 2015

Wynne, Cloud Computing, and a State's Deference to Another

Global Tax Weekly / June 4, 2015

District Of Columbia's Transfer Pricing Enforcement Program and Combined Reporting Regime: Taking ...

Bloomberg BNA Weekly State Tax Report / May 1, 2015

Inside the New York Budget Bill: 2015-2016 Budget Enacted

State Tax Notes / April 27, 2015

If Congress Doesn't Address Remote Sales Taxation, States Will

Publications / April 13, 2015

How to Halve Your Potential State Tax Burdens

Tax Notes / State Tax Today / April 6, 2015

Expedia: New York and Nationwide Implications

Tax Notes / State Tax Today / March 18, 2015

Logic vs. the Statute: When Federal Conformity Makes No Sense

State Tax Notes / February 23, 2015

Decoding Combination: What Is a Unitary Business

Journal of Multistate Taxation and Incentives Vol. 24, No. 10 / February, 2015

The Frustrations of Fixtures: The Impact of Real Property/Tangible Personal Property ...

State Tax Notes / January 19, 2015

Taxation Vexation

CFO.com / January 5, 2015

CFOs Face Liability for Business Taxes

State Tax Notes / December 8, 2014

Texas Comptroller Defies the Laws of Physics

CFO.com / December 1, 2014

Lame-Duck Congress Mulls Laws to Ease State Tax Headaches

State Tax Notes / December 1, 2014

Demystifying the Sales Factor: Conduit Receipts

State Tax Notes / November 24, 2014

Market Sourcing: Increasing the Burden on Taxpayers?

State Tax Notes / November 10, 2014

The Role of Trade Associations and Coalitions in Forming State Tax Policy

Bloomberg BNA Tax Management Weekly State Tax Report / November 7, 2014

Alternative Apportionment: Who Bears the Burden of Proof and What Standard of ...

Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Volume 24, Number 7 / October 2014

Damned if You Collect, Damned if You Don't: Retailers Caught Between Consumer ...

State Tax Notes / September 22, 2014

Demystifying the Sales Factor: Foreign Receipts

State Tax Notes / September 22, 2014

Defending an Equitable Apportionment Case, Redux

State Tax Notes Special Report / July 21, 2014

Who Pays Your Lawyer? A Scorecard of SALT Attorney Fee Provisions

State Tax Notes / July 21, 2014

Demystifying the Sales Factor: Passthrough Receipts

/ Summer 2014

Tax Notes / State Tax Today / May 19, 2014

Demystifying the Sales Factor: Market-Based Sourcing

Tax Notes / State Tax Today / May 12, 2014

Alenia Offers Refund Opportunities for D.C. Corporate Taxpayers

Tax Notes / State Tax Today / April 22, 2014

Good News, Bad News: Sanctioning the D.C. Office of Tax and ...

State Tax Today / April 14, 2014

D.C. Court Gives Taxpayers Another Path to Fight OTR

On the Subject / March 31, 2014

Tax Notes / March 24, 2014

IPT Urges U.S. Supreme Court to Review Equifax Case

State Tax Notes / March 17, 2014

Demystifying the Sales Factor: Classifying Receipts

State Tax Policy Exchange / March 4, 2014

Locking In Economic Development Incentives To Minimize Risks

Tax Notes / February 25, 2014

Just Say No to the Standard Voluntary Disclosure Agreement

Tax Notes / February 18, 2014

Fix It or Go Home: Revising the Uniform Unclaimed Property Act

Tax Notes / February 10, 2014

What’s In and What’s Out for SALT in 2014

IPT Tax Report / February 2014

How the U.S. Supreme Court's Denial of Certiorari in Overstock.com ...

Tax Notes / January 22, 2014

Defending an Equitable Apportionment Case

Tax Notes / January 21, 2014

Demystifying the Sales Factor: Costs of Performance

On the Subject / January 16, 2014

State Tax Notes / October 14, 2013

A Decade of Lessons From Litigating State Tax False Claims Act Cases

Tax Analysts / October 1, 2012

Illinois's New Independent Tax Tribunal

Publications / January 31, 2011

Illinois Bill Would Expand Attributional Nexus Concept to Untested Lengths

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