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A Virginia appellate court affirmed a finding of the state’s Workers’ Compensation Commission that had apportioned an injured employee’s disability based on her preexisting condition, awarding benefits based upon a 25 percent PPD to...

Where a New York employer and its carrier successfully argued in a 2013 scheduled loss of use (SLU) claim that any loss of use sustained by claimant had been the result of aging and not the claimed work-related injury, they were not precluded from subsequently...

The California Court of Appeal held that California income tax applies to the entire amount of trust income that is derived from California sources, even though a trust is managed in part by a non-resident trustee. The taxpayer had requested a refund...

The North Carolina Supreme Court affirmed a lower court decision that held that a manufacturer of brake pads used by railroads did not qualify for an exception to the state’s standard three-factor apportionment formula that allows “public utilities” to...

California uses market-based sourcing to apportion sales of other than tangible personal property to the state. Under the governing statute, sales of services are sourced to California to the extent the purchaser of the service receives the benefit in...

The Tennessee Court of Appeals held that a manufacturer’s proceeds from a legal malpractice action are business earnings subject to the Tennessee excise tax. The malpractice action arose when the taxpayer’s attorneys improperly filed a European patent...

Oral argument was held June 11 in the highly unusual case of Synthes USA HQ Inc. v. Commonwealth of Pennsylvania. The Attorney General faced skeptical questioning from the Commonwealth Court, with one judge suggesting that the Attorney General was...

The Washington Court of Appeals held that Seattle’s method of apportioning the City’s business and occupation tax (B&O tax) was unconstitutionally applied and unfairly apportioned when the City excluded compensation paid to independent representatives...

On January 9, 2020, the New Jersey Superior Court, Appellate Division, upheld a New Jersey Tax Court decision that income, or “receipts,” earned by a taxpayer from providing broadcast fax, email and voice messaging services were performed within New Jersey...

The Massachusetts Appellate Tax Board determined that three licensors of software properly sought refunds (or “abatements”) to apportion sales tax based upon proof of their purchasers’ intent to use the software in multiple locations, including outside...

New York’s Workers’ Compensation Board inappropriately apportioned 60 percent a claimant’s disability to his non-disabling and undiagnosed multiple sclerosis, held a state appellate court. Stressing that there was no evidence that the...

Quoting Larson’s Workers’ Compensation Law , and reiterating the usual, “two-cause” rule: that where a work-related disability combines with a nonwork-related disability to prevent the injured worker from continuing to work, the...

The Virginia Supreme Court held that the use of the cost-of-performance method to apportion nearly 100% of the taxpayer’s sales of services to Virginia did not violate the U.S. Constitution, even though over 95% of the taxpayer’s customers were located...

The New Jersey Tax Court ruled that a corporation was entitled to apportion its corporate income based on a “regular place of business” outside of New Jersey. This now-repealed apportionment requirement was the source of several New Jersey Tax Court cases...

The State of New Mexico Administrative Hearings Office held that the New Mexico Taxation and Revenue Department could not remove the payroll factor from the apportionment factor calculation of a taxpayer in the credit card and personal lending business...