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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

Breen Schiller and Chris Lutz Provide Insight to State Tax Notes – “Virginia Supreme Court Affirms State's Apportionment Method”
An article published by State Tax Notes discusses the recent Virginia Supreme Court case, Corporate Executive Board v. Virginia Department of Taxation. Breen Schiller and Chris Lutz shared their thoughts about how this case fits into a recent line of alternative apportionment cases.
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Marilyn Wethekam Presents “The 2019 Bloomberg Tax Survey of State Tax Departments: Expectations and Planning Opportunities” at COST Sales Tax Conference – 2/27/19
The discussion will focus on state responses on issues that have arisen since the ruling in Wayfair, including retroactivity, economic nexus thresholds, collection obligations for marketplace facilitators, and nexus for small marketplace sellers.
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Jordan Goodman Presents “Today’s Commerce Clause and Tomorrow’s Multistate Tax Controversies” at Deloitte’s 2019 2019 National Multistate Tax Symposium – 2/7/19
This panel of state tax specialists will consider the tax law implications of today’s Commerce Clause, its role in future state and local tax controversies and arguments, and what protections the Constitution and Congress may afford for multistate businesses in years to come.
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Jordan Goodman Participates in a Mock Trial for the Unclaimed Property Professionals Organization (UPPO) – 3/26/19
Jordan Goodman will participate in a mock trial experience using recent unclaimed property cases as the backdrop.
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Jordan Goodman Participates in “The Annual Big Easy Brawl” at the 2019 ABA/IPT Advanced Tax Seminar – 3/12/19
Join Professor Richard D. Pomp and Jordan M. Goodman in an in depth point counter-point discussion of trending SALT issues! Participate in an outstanding session of insightful commentary on observations with two of the country’s leaders in SALT.
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Highlighted Articles

John Guzzardo and Rick Rein Published in NABT American Bankruptcy Trustee Journal
John Guzzardo and Rick Rein wrote an article for American Bankruptcy Trustee Journal regarding the use of Consent Directives to locate offshore assets.
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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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