Press Room: Supreme Court

March 09, 2018

Supreme Court to Reconsider Internet Seller Sales Tax

The United States Supreme Court (the Court) has announced that it will hear a case that would allow states to require all remote sellers to collect sales taxes if they meet an economic ...

March 07, 2019

Supreme Court to Hear Case with Significant Tax Implications for States and Trust Beneficiaries

The U.S. Supreme Court has decided to hear a significant case regarding the limits on the state income taxation of trusts. The controversy stems from a state seeking to impose income tax ...

April 18, 2019

Hogan Quoted in Bloomberg Tax Article on Estate Planning

James Hogan, an Andersen Managing Director in the McLean office, was recently quoted in an article by Bloomberg Tax. The article SCOTUS Stance in Trust Tax Case May Complicate Estate Planning ...

June 21, 2019

Supreme Court Blocks North Carolina Tax on Out-of-State Trust

North Carolina was prohibited under the U.S. Constitution from taxing trust income based solely on the trust beneficiary’s residence, the U.S. Supreme Court ruled in a unanimous decision. States ...

January 08, 2020

State Tax Compliance After Wayfair: Time for a Nexus Review?

In the wake of the U.S. Supreme Court’s groundbreaking decision in South Dakota v. Wayfair, states have become further emboldened to assess taxes against businesses that lack employees, property or ...

May 08, 2020

Retailers May Recoup Sales Tax and Gross Receipts Tax on Bad Debts

A recent Washington Supreme Court ruling in favor of a taxpayer seeking a refund of sales and business and occupation (B&O) tax paid in connection with bad debts from defaulted private ...

June 30, 2020

Supreme Court Declines to Review Ninth Circuit’s Decision in Altera to Uphold Cost-Sharing Regulations on Stock-Based Compensation

The U.S. Supreme Court has declined to issue a writ of certiorari in Altera v. Commissioner (Altera). Altera Corp.'s petition asked the Supreme Court to review the Ninth Circuit’s 2019 ...

April 01, 2021

Emboldened by the Wayfair Ruling, State Policymakers Seek to Interpret Away the Federal Limits on the Taxation of Remote Sellers

One of the few remaining protections against state tax for remote sellers (i.e., businesses making sales into states in which they have no physical presence such as property or employees) is a ...