The New Jersey Supreme Court Determined That “You Can’t Throw Out The Baby With The Bath Water”

Jimmy Helms; Marshal Kline
In Whirlpool, a unanimous decision by the New Jersey Supreme Court ("Court"), it was determined that a state's throw-out rule could simultaneously operate constitutionally and unconstitutionally.  This article looks at some of the constitutional standards addressed by the Court and provides some thoughts as to when they may apply in the current state tax environment.

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A Perspective on Change - Where Does Fair Apportionment Stand?

In the November/December issue of Journal of State Taxation, Geoffrey Christian and James Helms explore the concept of fair apportionment in light of Media General Communications, Inc. et al. v. South Carolina Department of Revenue and other recent decisions.

Click here to view full article.

Reprinted with permission by Journal of State Taxation.

Digging Deep [WebCPA]

The reality of the recession has affected the tax policies of nearly every state, as dwindling receipts coupled with constant or increased expenses have left most states in a budgetary crisis mode.


In this article, Geoff Christian discusses the difference in filing methods can amount to several million dollars.

Read full story here at Accounting Today for the WebCPA.

South Carolina Supreme Court Media General Decision Alters the Landscape for Combined Reporting by Taxpayers

On June 14, 2010, the South Carolina Supreme Court reversed a long-standing policy in the state and ruled that a communications company and its subsidiaries could file on a combined basis. In Media General Communications v. South Carolina Dept. of Rev., the court held that the state's relief statute, incorporating UDITPA § 18, provided the department the necessary authority to permit combined reporting. In this interview, BNA speaks with Geoffrey J. Christian, member of Dow Lohnes Price Tax Consulting Group LLC, in Greenville, S.C., about the decision. Dow Lohnes Price served as a consultant to the taxpayer and helped to develop its tax strategy.

Read Geoffrey J. Christian's interview by Dolores W. Gregory here.


Reproduced with permission from Tax Management Multistate Tax Report, Vol. 17 No. 8 (August 27, 2010). Copyright 2010 The Bureau of National Affairs, Inc. (800-372-1033) www.bna.com

Court Rules on Entity Apportionment in Tax Case [WebCPA]

A case decided on June 14, 2010, by the South Carolina Supreme Court may have nationwide implications on tax reporting.


Geoff Christian discusses the decision.

Full story here at Accounting Today for the WebCPA.

South Carolina Supreme Court Decision Reached in Alternative Apportionment Case

This announcement provides a description of the recent ruling handed down by the South Carolina Supreme Court in Media General, Inc. et al. v. South Carolina Department of Revenue. Dow Lohnes Price developed an alternative apportionment position to fairly reflect the apportionment of taxpayer’s income to South Carolina and provided legal, computational, and analytical expertise in this case beginning with the audit phase through litigation.

See complete announcement here.

SC Supreme Court Hears Oral Arguments on Combined Filing Case

On March 16, 2010, the South Carolina Supreme Court heard oral arguments in the appeal of Media General Communications, Inc. & Media General Broadcasting of South Carolina Holdings, Inc. v. S.C. Dept. of Rev. & Media General, Inc. v. S.C. Dept. of Rev., Admin. Law Ct. Docket Nos. 07-ALJ-17-0089-CC, 07-ALJ-17-0090-CC (May 4, 2009).


View announcement here.