5 St. & Loc. Tax Law. [i] (2000)

handle is hein.journals/stlotalwy5 and id is 1 raw text is: The State and
Local Tax Lwyer
Volume 5                                                               2000
CONTENTS
Page
ARTICLES
Jurisdictional Limitations on State Claims to Abandoned Property
John A. Biek                               ..................1..... ......................1
Convergence and Bundling: The Impact on State and Local
Telecommunications Taxes
Bruce Nelson and Dee Tagliavia       .........................   ....... 21
Limited Liability Companies and Check the Box -
How They Affect State Tax Planning
John 0. Michaelson                             ......................................... 43
Recovery of Sales Tax on Bad Debts After Puget Sound
William J. McConnell          ..................................   ...... 57
State Taxation of Accumulated Trust Income: Statutory
Approaches and Constitutional Considerations
Warren R. Calvert and Sylvia Z Gaspar    ........................... 73
Be Careful What You Wish For, You Just Might Get It:
The Constitutionality of Tax Incentives in Light of Recent
Pennsylvania Cases
Stewart M. Weintraub and John M. Randolph, III.............   ................ 89
The Tennessee Tax Revision and Reform Act of 1999
G. Michael Yopp ........................................... 101
The Supreme Court and State Taxation: 1998-1999, on the
Straight and Narrow
Carter G. Phillips and Nathan C. Sheers        ................. ......... 115
NOTES
Smith v. State
Christopher Scott Badeaux       .................................... 133
South Central Bell Telephone Co. v. Alabama
Peter R. Klason         ............................................ 143
Delogu v. State
Deakin T. Lauer          .................................. .............. 155

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