Who We Are At HMB

Horwood Marcus & Berk combines the resources and diversity of a sophisticated commercial law practice with the entrepreneurial atmosphere and creativity of a boutique law firm. We provide world-class resources to clients by drawing on the firm's demonstrated capabilities and relationships to build a team of professionals with proven experience.

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Recent Updates

David Machemer and Samantha Breslow Present “Local Taxes: Who's on First, What's on Second, I Don't Know is on Third” at The Chicago Tax Club – Fall Seminar – 11/7/18
We have seen local governments become increasingly more aggressive with respect to enforcement of a variety of local taxes. Local governments are not only interpreting pre-existing taxes to encompass significantly more transactions, but are also pursuing litigation more aggressively than previously
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Marilyn Wethekam Presents “National SALT Update” at the 2018 New England SALT Forum – 11/14/18
A discussion of the nation's top state tax cases, federal legislation and policy developments. The panel includes Professor Richard Pomp and Doug Lindholm, Executive Director Council On State Taxation.
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Jeffrey Zaluda Presents “How To Survive As An Estate Planner In 2018” at the 2018 Duke University Estate Planning Conference – 10/11/18
The 40th Annual Duke University Estate Planning Conference is a two day conference consisting of a series of lectures designed to examine current developments in the estate and gift tax field.
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Fred Marcus and David Hughes Present "Wayfair and its Impacts" at the Nebraska Chapter Tax Executives Institute 11th Annual Fall Training Day- 11/12/18
Where did the Supreme Court's decision in Wayfair leave remote sellers? How will historical liability be addressed? What is going to happen to all the re-definitions of physical presence that were adopted by the states and are currently be challenged? Furthermore, what is going to happen to the marketplace nexus statutes and notice requirements?
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Marilyn Wethekam Presents “Taxation of ‘Inbound’ Foreign Entities – You Don’t Need a PE to Establish State Tax Nexus and other Nasty Surprises” at the COST - 2018 49th Annual Meeting – 10/25/18
The session will discuss the risks foreign entities face from aggressive U.S. state taxation when both directly conducting business in the U.S. and conducting business through a U.S. subsidiary.
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Highlighted Articles

Marilyn Wethekam Published in State Tax Notes - "The Change of the Landscape - Be Careful What you Wish For as You May Get It, The Aftermath of Wayfair"
Be careful what you wish for, because you may get it is a fitting epitaph for the Wayfair decision. In the prophetic words of Justice Byron White, the "vagaries of physical presence" were tested and the concept as applied in a sales tax context has been laid to rest.
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The Trustee and the Bitcoin: Identifying and Recovering International Cryptocurrency Assets
Cryptocurrency has been all the rage recently in the financial and legal news. Everyone has or knows someone who owns bitcoin (the most common form of cryptocurrency), but what exactly is cryptocurrency?
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Takeaways from Wayfair - By HMB's SALT Team
Everyone is by now likely familiar with the recent Wayfair decision and its central holding. Prior to Wayfair, businesses had some degree of comfort that they would not be required to collect and remit sales or use taxes to states in which those businesses did not have physical presence. Now that the physical presence test is gone, state legislation must be reviewed on a case-by-case basis to determine whether it will survive Commerce Clause scrutiny.
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David Hughes Published By Taxpayers' Federation of Illinois - "Tangible Personal or Real Property? An Illinois Sales Tax Quandary"
While distinguishing between tangible personal property and real property is necessary in several contexts, it is not always a simple determination to make, particularly from a tax perspective.
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Challenges in Discovering Perpetrators of International Cryptocurrency Frauds
The use of cryptocurrencies is increasing at a staggering pace. As cryptocurrency use becomes mainstream, its use as a form of payment and storage as an asset will increase across industries and among companies and individuals.
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