Tax Law

Recent Posts

SALT Scoreboard – Third Quarter 2020
Posted on 19 Nov 2020 by Eversheds Sutherland LLP

This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2020. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.  View our Eversheds Sutherland SALT Scoreboard  results from... Read More

The not so great escape: California limitation on retroactive property tax assessment did not apply where notice was not filed.
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

A California Court of Appeal found that because the taxpayer did not file proper notice with the California Board of Equalization (BOE), the limitation on the number of years the county assessor can levy retroactive escape assessments did not apply. The... Read More

SALT Scoreboard – California Local Tax Edition
Posted on 17 Aug 2020 by Eversheds Sutherland LLP

A recent wave of local tax initiatives passed by simple majority vote in cities and counties across California has resulted in either court validation actions or challenges under the state constitution. Article XIII C, Section 2(d) of the California Constitution... Read More

SALT Scoreboard – Second Quarter 2020
Posted on 29 Jul 2020 by Eversheds Sutherland LLP

This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2020. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes a discussion of the... Read More

SALT Scoreboard – First Quarter 2020
Posted on 30 Apr 2020 by Eversheds Sutherland LLP

This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2020. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes... Read More

Videocast: SALT Scoreboard – 2019 Year in Review
Posted on 5 Mar 2020 by Eversheds Sutherland LLP

The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. Twice each year, Eversheds Sutherland releases a videocast analyzing recent results. In this Bottom Line videocast, Charles Capouet... Read More

SALT Scoreboard Publication Third Quarter 2019
Posted on 30 Oct 2019 by Eversheds Sutherland LLP

This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes... Read More

Eversheds Sutherland SALT Scoreboard Publication—Second Quarter 2019
Posted on 1 Aug 2019 by Eversheds Sutherland LLP

This is the second quarter edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard... Read More

Eversheds Sutherland SALT Scoreboard Publication—First Quarter 2019
Posted on 23 Apr 2019 by Eversheds Sutherland LLP

This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes... Read More

Eversheds Sutherland SALT Scoreboard Publication–Fourth Quarter 2018
Posted on 21 Feb 2019 by Eversheds Sutherland LLP

This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This... Read More

Eversheds Sutherland SALT Scoreboard Publication–Second Quarter 2018
Posted on 18 Jul 2018 by Eversheds Sutherland LLP

This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT Scoreboard... Read More

Eversheds Sutherland SALT Scoreboard Publication–First Quarter 2018
Posted on 17 Apr 2018 by Eversheds Sutherland LLP

Eversheds Sutherland SALT releases the ninth edition of its SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT Scoreboard... Read More