8 St. & Loc. Tax Law. [i] (2003)

handle is hein.journals/stlotalwy8 and id is 1 raw text is: The State
atx I Local
Tax 1aiyer VOL. 8, 2003
ARTICLES
State Tax Treatment of Foreign Corporate Partners and
LLC Members After Check-the-Box
Michael W. McLoughlin and Walter Hellerstein
Commerce Clause Implications of Locally Imposed Gross
Receipts Based Taxes
Kelly W. Smith and John M. Allan
The Case for a State Tax Court
Elizabeth Buroker Coffin
Clearing the Hurdles: Are State Tax Incentives Worth the Effort?
Steven M. Rauser
The Supreme Court and State Taxation: 2001-2002, Silent Acceptance
Carter G. Phillips and Hae- Won Min
COMMENTS
Comments Concerning the Multistate Tax Commission's Proposed
Statutory Language on Reporting Options for Non-Resident
Members of Pass-Through Entities
David Fruchtman, Robert Joe Hull, Steven Soles, and Arthur Rosen
NOTES
WPW Acquisition Co. v. City of Troy
General Motors Corporation v. Department of Treasury
North Dakota v. American West Community Promotions, Inc.
National Cooperation Refinery Ass'n v. Department of Revenue
2002 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.org/tax/pubs/saltl
63 YEARS OF PUBLIC SERVICE

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