Thursday, June 30, 2011

SALT To Taste: U.S. Supreme Court Denies Certiorari in Blue Bell Creameries

Geoff Christian; Kellie Lanford
The U.S. Supreme Court recently decided not to grant certiorari in Blue Bell Creameries.  As a result, the Tennessee Supreme Court's decision will stand.  Taxpayers should be aware of the potentially bad precedent and dangerous trend set by the Tennessee decision.

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Friday, June 24, 2011

SALT To Taste: How Minimal is Substantial?

The Washington Supreme Court’s decision in Lamtec shows that a taxpayer’s minimal level of activity can be used by states to satisfy the “substantial nexus” requirement put forth by Complete Auto Transit.  The U.S. Supreme Court has until July 7, 2011 to decide if it will readdress its Quill decision and Lamtec Corporation’s substantial nexus issue.

Read this SALT To Taste newsletter here.