David A. Hughes

David A. Hughes

DAVID A. HUGHES is a partner in Horwood Marcus & Berk's State and Local Tax (SALT) Group.  David's clients, who range from multinational corporations to individuals, all have one thing in common: the need to limit their state and local tax exposure either through planning or litigation. David advises clients on how to structure their business to reduce their state tax liabilities and he also defends clients in audits, administrative proceedings and court against tax assessments.

David has represented clients in over 30 states and has advised clients on income tax, sales/use tax, franchise tax, and unclaimed property matters, including matters involving nexus, apportionment, business income, unitary business groups, credits, losses, exemptions, and the tax base. David has argued cases at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division).

In addition to representing clients on a national basis, David is also very active in the SALT community. He is the former Chair of the SALT committee for the Illinois CPA Society and the former chair of the Chicago Bar Association's committee on state and local taxation. David also speaks and writes regularly on SALT matters. He is a co-author of the chapter entitled "Illinois Sales and Use Tax" in the American Bar Association's Sales and Use Tax Handbook and was previously on the Editorial Board of the Journal of Multistate Taxation and Incentives. In addition, he has spoken on behalf of NYU's School of Continuing and Professional Studies, the Council on State Taxation (COST), Tax Executives Institute (TEI), the American Bar Association, the Institute of Professionals in Taxation (IPT), the Illinois CPA Society, the Unclaimed Property Professionals Organization (UPPO), the Chicago Tax Club, the Association of Consumer Vehicle Lessors (ACVL) and Telestrategies.


Memberships

  • Chicago Bar Association’s State and Local Taxation Committee, Former Chair
  • Chicago Tax Club
  • Illinois CPA Society, former SALT Committee Chair
  • American Bar Association
  • Association of Consumer Vehicle Lessors (ACVL)
  • Unclaimed Property Professionals Organization (UPPO)

Representative Matters

  • MeadWestvaco Corp.  v. Illinois Department of Revenue), 128 S.Ct. 1498 (2008) (income tax on sale of non-unitary division)
  • Irwin Industrial Tool Co. v. Department of Revenue, 238 Ill2d 332, 938 NE2d 459, 345 Ill Dec 20 (2010)(use tax on airplane hangared outside the state)
  • Milwaukee Safeguard v. Selcke, 179 Ill 2d 94, 688 NE2d 68 , 227 Ill Dec 731 (1997) (constitutional challenge to insurance premiums tax)
  • Borden Chemicals and Plastics v. Zehnder,726 NE2d 73, 312 Ill App 3d 35 (2000) (income tax on non-resident limited partner)
  • Home Interiors & Gifts v. Illinois Department of Revenue,251 Ill Dec 820, 741 NE2d 998 (2000) (income tax on interest from non-working capital)
  • The Home Depot USA v. Hamer, Illinois Appellate Court unpublished order (2010)(sales tax bad debt deduction)
  • Ogden Chrysler Plymouth v. Bower,251 Ill Dec 820, 741 NE2d 998 (2004) (sales tax on car manufacturer incentive payments)
  • Exxon Corp. v. Bower,Illinois Appellate Court unpublished order (2004) (income tax on distributive share from non-resident partnerships)
  • Stark Materials Company v. Illinois Department of Revenue,812 NE2d 362, 349 Ill App 3d 316 (2004) (sales tax on delivery charges)
  • The Dow Chemical Company v. Illinois Department of Revenue,359 Ill App. 3d 1, 832 NE2d 284 , 295 Ill Dec 133 (2005) (unitary business group determination for income tax)
  • Nationwide General Insurance Company, et al. v.  Shapo, 263 Ill Dec 210 , 767 NE2d 936 (4th Dist. 2002)(insurance premiums tax refunds for unconstitutional tax)
  • Nicor Corp. v. Illinois Department of Revenue, No. 1-07-1359 (Illinois Appellate Court, unpublished)(2008)(income tax on sale of subsidiary)
 

Practice Groups

 

Industries Served

  • Automotive Manufacturing & Dealerships
  • Banking
  • Broadcast Media
  • Construction
  • Energy & Utilities
  • Entrepreneur/Start-Up Companies
  • Financial Services
  • Food/Beverage Services & Hospitality
  • Healthcare
  • Information Technology
  • Leasing Companies
  • Logistics
  • Manufacturing & Distribution
  • Mortgage Companies
  • Not-For-Profit Organizations
  • Pharmaceuticals
  • Retail
  • Service Companies
  • Specialty Finance
  • Telecommunications
  • Trading Companies
 

News & Events

 

Cases

    • Contact Information
    • Bar Admissions
      • Illinois  (1991)
    • Education
      • Columbia University, J.D., 1991
      • University of Notre Dame, B.A., magna cum laude, 1988

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