It’s no surprise that not every taxpayer timely prepares and files their taxes in any given year. Whether there are no funds available to pay the tax bill or there is simply insufficient time to prepare the return, a variety…
In Sprint Nextel Corp. v. New York, U.S., No. 15-1041, cert. denied May 31, 2016, the U.S. Supreme Court denied Sprint’s petition for review of a closely watched tax case from New York. Sprint petitioned the SCOTUS for certiorari in…
For a significant period of time, since 1873 in fact, the Supreme Court has held that the taxing power of the states is limited by the dormant commerce clause. State taxes on interstate activity must be “fairly apportioned,” meaning that if more…