Unanimous Supreme Court Restricts Application of Federal Common Law and Invalidates Bob Richards Doctrine in Tax Refund Disputes

By Mark D. Bloom and Kenneth Zuckerbrot on February 27, 2020 Posted in GT Alert, Income Tax, U.S. Supreme Court

In a unanimous decision written by Justice Neil Gorsuch (Rodriquez v. FDIC No 18-12690), the Supreme Court vacated a decision by the U.S. Court of Appeals for the Tenth Circuit (In re United Western Bancorp, Inc., 914 F. 3d 1262 (10th Cir, 2019)) that awarded a federal income tax refund of a failed bank to the Federal … Continue Reading

Imposing a Tax Collection Obligation on Internet Sellers–South Dakota v. Wayfair

By Glenn Newman, William H. Gorrod, Marvin A. Kirsner and Bradley R. Marsh on April 19, 2018 Posted in State Tax

This week the U.S. Supreme Court heard oral arguments for South Dakota v. Wayfair, regarding whether physical presence is required within a state for sales and use tax purposes, specifically addressing internet sellers. The case is challenging the Court’s 1992 decision in Quill v. North Dakota, 504 US 298, which upheld a decision from 1967 … Continue Reading

U.S. Supreme Court to Hear Arguments on Whether Physical Presence is Required for Sales and Use Tax Purposes

By Marvin A. Kirsner, Glenn Newman, William H. Gorrod and Bradley R. Marsh on January 17, 2018 Posted in Sales Tax, State Tax

U.S. Supreme Court grants certiorari in South Dakota v. Wayfair, et al. The U.S. Supreme Court will review the validity of a South Dakota law which requires remote retailers to collect the state’s sales and use tax even if the retailer does not have a physical presence there. If this state law is upheld by … Continue Reading