Knowledge Center

September 21, 2018
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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August 7, 2018
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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July 9, 2018
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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November 7, 2017
Directed Trusts: Who’s the Boss? Liability in Directed Trusts & Administrative Dilemmas, Chicago Bar Association, 11/7/17
Grant discussed the Illinois directed trust statue and its underlying complications.
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May 4, 2017
Collectors in Conversation: Charles Mottier with Richard M. Horwood
Asian Art Council, Art Institute of Chicago, May 4, 2017
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May 3, 2017
The Best Laid Plans: Avoiding Administrative and Judicial Challenges, Chicago Bar Association, 5/3/17
Presented by Grant Hendricks at the Chicago Bar Association
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December 13, 2018
Fred Marcus Presents “What’s Happening Everywhere Today?” at NYU’s 37th Institute on State and Local Taxation – 12/18/18
It’s hard to cover the ever-changing state and local tax landscape, but our all-star team of special reporters provides a rundown of what you need to know about the most important SALT developments affecting taxpayers today. Included in this year’s “Hardball” segment is a discussion of the applicability of local which are widespread and difficult to comply with.
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December 3, 2018
Chris Lutz Spoke with Law360 - “Justices’ Lean Toward States’ Rights Boosts Taxing Powers”
Chris Lutz spoke with Law360 on the Supreme Court's recent trend toward expanding state sovereignty. The recent leaning toward states' rights and skepticism of dormant commerce clause power have resulted in an environment more sympathetic toward state taxing powers. "But this slow expansion of state sovereignty may very well be a harbinger. Forget sales tax nexus," says Chris Lutz. Read more here.
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November 26, 2018
David Hughes Named Chair of the Indirect & Operational Tax Committee of Chicago Tax Club
The Chicago Tax Club, organized in 1933, is a nonprofit association consisting of individual tax professionals employed by corporations and other businesses.
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