7 St. & Loc. Tax Law. [i] (2002)

handle is hein.journals/stlotalwy7 and id is 1 raw text is: .A.Wdw                         VW 7      .A.          VOL.7, 2002
ARTICLES
The Business Income Definition: Compound Predicate or
Constitutional Imperative?
Marilyn A. Wethekam and Brian L. Browdy
Stock Option Income-Double Taxed Income
Debra L. Silverman
Jurisdictions Imposing Income Tax on Pass-Through Entities
Glenn L. Madere, Stewart M. Weintraub, Jonathan L. Ross, and
Margaret F. England
Financial Services Modernization: Effect of the Gramm-Leach-Bliley Act on
State Taxation of Financial Institutions Through New York Analysis
Laura A. Lazarus and Scott A. Clark
The Supreme Court and State Taxation: 2000-2001
The Court Revisits Its Long-Standing Rules
Carter G. Phillips and Jeffrey T. Cook
NOTES
Truck Renting & Leasing Association v. Commissioner of Revenue
Stryker Corporation v. Director, Division of Taxation
Hoechst Celanese Corp. v. Franchise Tax Bd.
Kansas City Royals Baseball Corporation v. Director of Revenue
Tennessee Gas Pipeline Co. v. Urbach
Revenue Cabinet v. Lazarus
2001 IMPORTANT DEVELOPMENTS IN STATE AND LOCAL TAX
Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center
www.abanet.orgttax/pubssaltl
62 YEARS OF PUBLIC SERVICE

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