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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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