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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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