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13 J. St. Tax'n [i] (1994-1995)

handle is hein.journals/jrnsttax13 and id is 1 raw text is: To start your subscription to Journal of State Taxation, call 1-800-638-8437 A PANEL PUBLICATION Aspen Publishers, Inc. Journal of State Taxation VOLUME 13 NUMBER 1 * SUMMER 1994 Editor: James T. Collins Lawrence G. Regner Executive-in-Residence, University of Wisconsin-Milwaukee Editor's Note iii Taxation of S Corporations and Their Shareholders-State Tax Update Karen J. Boucher 1 Termination of New York State Residency Joseph Guardino and Rose Litvack 26 Retroactivity When State Tax Law Is Unconstitutional Larry A. Cozort 51 Difficulties with Household Employment Taxes Dannie A. Tobias 60 Sales Tax Offer in Compromise Dannie A. Tobias 66 Trouble In Bulk Can Befall Unwary Asset Purchases in New York Mark L. Lubin 73 State & Local Tax in Accounting Curricula: Empirical Evidence W. Robert Smith, Anthony P. Curatola, and Bikramjit S. Garcha 82

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