SALT & Pepper

  • Expansion of Sales Tax on Services

    With money tight and coffers dry, States are employing new and continuous efforts to raise revenue. Among the more recent efforts is a movement to expand the sales and use tax base through the imposition of sales and use taxes on services...
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  • California Court of Appeal Awards a Taxpayer Attorney Fees

    Successfully persuading a state court to declare a tax statute unconstitutional is difficult, particularly when that statute favors the state's interests. Receiving attorney fees for such a success is perhaps even more difficult and far less likely. However, on September 4, 2014, the California Court of Appeal defied the odds when it reversed a trial court decision and held in Cutler v. Franchise Tax Bd., Docket No. B248270, that the plaintiff was entitled to attorney fees in a case in which the appellate court had previously held a state tax statute unconstitutional...
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  • Developments in Estate Valuations and C Corporations

    On August 4, 2014, the U.S. Tax Court issued a final decision in the case of Estate of Franklin Z. Adell v. Commissioner (T.C. Memo 2014-155). The case involved Franklin Z. Adell, deceased. At the time of his death, Franklin owned 100 percent of the stock of STN.Com, a cable uplinking company. STN had only one customer, The Word network. The Word is a broadcast network managed by Franklin's son, Kevin. Nearly all of STN's revenue came from its contract with The Word network. Upon Franklin’s death, Kevin became the President of STN...
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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