Tax Law

Recent Posts

Phoenix Travelers Aren’t Getting a Free Ride
Posted on 25 Aug 2020 by Eversheds Sutherland LLP

Arizona’s Supreme Court unanimously held that the city of Phoenix’s fee increase on ride-sharing trips at airports are not “transaction-based” fees and therefore constitutional. In 2016, Phoenix’s City Council had amended its City Code to require commercial... Read More

Over-Hall: U.S. Supreme Court Holds States Retain Sovereign Immunity from Private Suits in Other States, Overturning Nevada v. Hall
Posted on 11 Jun 2019 by Eversheds Sutherland LLP

In a 5-to-4 decision, the US Supreme Court held that states retain sovereign immunity from private suits brought by individuals in courts of other states, and therefore, overruled its prior decision in Nevada v. Hall , 440 US 410 (1979). The decision... Read More

Louisiana Residents Entitled to Claim Credit for Texas Franchise Tax Paid by Pass-Through Entities
Posted on 31 Jan 2019 by Eversheds Sutherland LLP

The Louisiana Supreme Court ruled that residents who owned an S corporation and limited liability company were entitled to a credit against their Louisiana income tax liability for Texas franchise tax paid by the pass-through entities. In so holding,... Read More

New Jersey Partnership Filing Fee Is Not an Unconstitutional Flat Tax
Posted on 18 Dec 2018 by Eversheds Sutherland LLP

The New Jersey Tax Court rejected the taxpayer’s argument that the partnership filing fee, which requires a partnership with New Jersey source income to pay a per-partner fee of $150 (capped at $250,000), violated the Commerce Clause. The Tax Court held... Read More