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Brian Axelrad, Social Impact Lawyer, Participates in the Chicago Council on Global Affairs Emerging Leaders ProgramJune 28, 2019

THE CHICAGO COUNCIL ON GLOBAL AFFAIRS The Chicago Council on Global Affairs is an independent, nonpartisan membership organization that provides insight – and influences the public discourse – on critical global issues. The Council on Global Affairs is committed to bringing clarity and offering solutions to issues that transcend borders and transform how people, business and governments engage the world.…

Marilyn Wethekam Receives IPT’s 2019 Distinguished Service AwardJune 28, 2019

This award is presented to one or more individuals who have made outstanding contributions to the Institute over an extended period of time. Examples of the activities for which this award has been previously given include sustained and substantial contributions to one of the Institute's designations or educational programs. Learn more about the Institute for Professionals in Taxation here. …

Chris Lutz Discusses Illinois Tax Changes with Law360 and Tax NotesJune 7, 2019

As Illinois passes a new budget, State and Local Tax attorney Chris Lutz helps break down important changes with Law360 and Tax Notes. 3 Illinois Tax Changes Attorneys Should Know About As published by Law360 for its subscribers. Out-of-state businesses will also see a big change in local sales tax collection under the legislation. For collections of the local retailer's…

David Hughes and Breen Schiller added to Law360’s Tax Authority State & Local Editorial Advisory BoardApril 23, 2019

The purpose of the editorial advisory board is to get feedback on Law360's coverage and gain insight from experts in the field on how best to shape future coverage. David represents clients in multistate planning, audit and controversy matters, including state income, franchise, gross receipts, sales/use and unclaimed property. Hughes is also an adjunct professor of state and local tax…

HMB Represents Lightstream in $8 Million Series A FinancingMarch 19, 2019

Lightstream, a Chicago startup that makes cloud-based video production software, announced their $8 million funding round led by Drive Capital. Lightsream's vision is to provide video content creators of all levels with professional-grade production and editing tools through the service's browser-based or downloadable software. Read more about Lightstream and their Series A here. HMB's team was led by Jim Jerue, Renee…

Jordan Goodman Provides Insight to International Tax Review: “Exclusive: US State Drags Amazon to Court on Platform Sales Tax Liability”February 26, 2019

An article published by International Tax Review discusses how Judge Ralph King Anderson III will decide whether Amazon acted as a seller in a case against the US state of South Carolina, potentially making it liable for millions of dollars in back taxes. Although the parties agree that the facts of the case are not in doubt, and no trial…

Congratulations to HMB’s Lawyers Selected to 2019 Super Lawyers and Leading Lawyers ListsFebruary 26, 2019

2019 Illinois Super Lawyers John W. Guzzardo Richard M. Horwood Fred O. Marcus Marilyn A. Wethekam Jeffrey A. Zaluda 2019 Illinois Super Lawyers - Rising Stars Karl E. Analo Matthew R. Barrett Brett M. Winterstein Super Lawyers is a rating service of outstanding lawyers from more than 70 practice areas who have attained a high-degree of peer recognition and professional achievement.…

Breen Schiller and Chris Lutz Provide Insight to State Tax Notes – “Virginia Supreme Court Affirms State’s Apportionment Method”February 12, 2019

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. The full article, "Virginia Supreme Court Affirms State's Apportionment Method," was written by Jad Chamseddine and published by…

Horwood Marcus & Berk Elevates Three Attorneys to PartnerFebruary 8, 2019

CHICAGO, IL (December 18, 2018) - Horwood Marcus & Berk (HMB), a preeminent provider of legal services in business and finance, state and local taxes, trusts and estates, litigation, real estate and bankruptcy, reorganization and creditors' rights announced that three attorneys were elevated to partner. Christin A. Handa Christin is a member of HMB's Trusts and Estates Group. She concentrates her practice…

Congratulations to Horwood Marcus & Berk Chartered Selected For a 2018 National Law Review Go-To Thought Leadership AwardJanuary 23, 2019

HMB has been selected as a "Go-To Thought Leader" for coverage of State Tax and Local Tax regulations, litigation and legislation. The attorney-authors at HMB analyze developments in their field and provide a deep understanding of issues. The 2018 "Go-To Thought Leadership Awards" recognize 65 exceptional authors and legal organizations for their reporting of complex legislative and litigation news, as…

Chris Lutz Provides Insight to State Tax Notes – Wayfair Should Not Have A Major Impact On ApportionmentJanuary 23, 2019

An article published by State Tax Notes discusses how States' market-based sourcing rules are likely to undergo scrutiny in the wake of the Wayfair decision that could lead to litigation and new income tax liability. State and Local Tax attorney, Chris Lutz, said, "he doesn't expect Wayfair to have a major impact on apportionment because most states have taken the…

Chris Lutz Provides Insight to Tax Analysts – “New Mexico Not Entitled to Exclude Payroll Factor in Bank’s Income Apportionment”January 22, 2019

An article published by Tax Analysts discusses the New Mexico Taxation and Revenue Department failing to prove it was entitled to exclude the payroll factor from the state's apportionment formula for financial institutions. In a ruling for the taxpayer, Discover Bank, the administrative hearings office found that the department did not carry its burden showing that eliminating the payroll factor…

David Ruskin Provides Insight to Bloomberg Law – “Illinois AG Seeks to Dismiss Dozens of Whistleblower Cases”January 22, 2019

An article published by Bloomberg Law discusses how the Supreme Court Wayfair decision could affect dozens of lawsuits filed by prolific whistleblower Stephen B. Diamond. Illinois Attorney General Lisa Madigan has filed a series of motions to dismiss these cases, alleging they have minimal financial and legal relevance for the state. State and Local Tax attorney, David Ruskin, stated, "The…

Marilyn Wethekam Provides Insight On How States Are Responding To South Dakota v. WayfairJanuary 21, 2019

An article published by Checkpoint discusses how states are responding to the South Dakota v. Wayfair  decision. Less than six months after the U.S. Supreme Court overturned the physical presence rule for sales and use tax nexus with its ruling in South Dakota v. Wayfair, the vast majority of states have enacted or announced economic nexus policies, and the trend…

David Hughes Named Chair of the Indirect & Operational Tax Committee of Chicago Tax ClubDecember 3, 2018

The Chicago Tax Club, organized in 1933, is a nonprofit association consisting of individual tax professionals employed by corporations and other businesses. The principal function of the organization is providing educational and networking events, in order to assist members in identifying and resolving tax compliance, planning and audit issues relating to their employers.…

Congratulations to Fred Marcus, the Recipient The State Tax Author of the Year Award Given by Bloomberg Tax and the Bloomberg Tax State Tax Advisory BoardNovember 20, 2018

Fred Marcus has been selected to be the recipient of this year's Bloomberg Tax State Tax Author of the Year Award. "As the lead author for two State Tax Portfolios and three State Tax Navigators, you have significantly contributed to our state tax analysis. Over the past two years in particular, you have delivered top notch analysis and shown tremendous…

Fred Marcus Provides Insight to State Tax Notes – “Wayfair Settlement is a Missed Opportunity”November 20, 2018

An article published by State Tax Notes discusses how South Dakota's recent Wayfair settlement has eliminated an opportunity to provide further guidance for other states' remote seller laws. State and Local Tax attorney, Fred Marcus, stated, "Wayfair shows an acknowledgment by the Court that the economy has changed since Quill was decided, and that the inability to tax online commerce…

Breen Schiller Appointed Vice Chair of the 2019 Sales Tax Symposium CommitteeNovember 12, 2018

The 2019 Sales Tax Symposium Committee is responsible for the planning and implementation of the Symposium, including education sessions, receptions and any entertainment and group activities associated with the program. Implementation includes review of prior year evaluations, selection of speakers, and timely procurement, review and submission to IPT staff of required papers and power point presentations for all sessions. The …

Horwood Marcus & Berk Chartered Named to U.S. News “Best Lawyers – Best Law Firms” – 2019November 6, 2018

We are pleased to announce that HMB earned top recognition in the 2019 edition of  U.S. News - Best Lawyers? "Best Law Firms." Additionally, HMB was named a Tier 1 law firm in Chicago for Trusts & Estates. Richard M. Horwood and Jeffrey A. Zaluda were selected by their peers for inclusion in The Best Lawyers in America in the practice area of Trusts…

Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax AgreementOctober 30, 2018

An article published by State Tax Notes discusses how the Alabama remote sales tax law could be the model for other states on taxing remote sellers. Alabama's Simplified Sellers Use Tax Remittance Act created a dual system under which local jurisdictions maintain control over the sales taxes of local businesses but not over remote sellers. State and Local Tax attorney,…

Chris Lutz Provides Insight On The Fact That More Guidance Is Needed on Taxation of Digital Goods and ServicesOctober 30, 2018

An article published by State Tax Notes discusses how states are catching up with technology, and are beginning to provide guidance on the sales and use taxation of digital goods and services, but more information is needed. State and Local Tax attorney, Chris Lutz, stated, "States have provided guidance on some aspects of  digital goods and services transactions, like cloud…

Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States Finding Ways To Effectively Reach Market-Based Sourcing Without LegislationOctober 23, 2018

An article published by State Tax Notes discusses how departments of revenue in cost-of-performance states are using alternative apportionment to essentially change cost-of-performance sourcing to market-based sourcing. State and Local Tax attorney, Breen Schiller, stated, "It may be unclear what qualifies as distortion and whether the state has clear guidance, adding that whether the state or the taxpayer bears the…

David Hughes and Breen Schiller Provide Insight to State Tax Notes on SALT Legal Challenges for Streaming ServicesOctober 22, 2018

An article published by State Tax Notes discusses how streaming services (Cable Services, Amusements and Tangible Personal Property) are often taxed by states and local jurisdictions under existing statutes that predate the technology, a move that has prompted litigation around the country, with mixed results. State and Local Tax attorney, David Hughes, stated that most of the fees and taxes…

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”October 10, 2018

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 …

Karl Analo Accepted as a Member of the University of Illinois College of Law Alumni BoardOctober 8, 2018

Karl Analo will join the University of Illinois College of Law Alumni Board in October for a two year term. The Board is actively involved in promoting alumni events, developing opportunities for student-alumni interaction, providing alumni services, and encouraging alumni giving to the College of Law.…

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