Analysis

State & Local Tax Cases To Watch In 2020

Law360 (January 1, 2020, 12:04 PM EST) -- From high-stakes state tax petitions before the U.S. Supreme Court to state courts' examinations of taxing software and apportionment, 2020 is shaping up to be another year of citable cases in state taxation.

One of the most controversial decisions of 2019, according to state tax practitioners, came out of the Utah Supreme Court when it found that corporations, but not individuals, enjoy dormant commerce clause protections from discriminatory state taxation. The petitioners in that case are actively trying to move it to the nation's highest court.

Meanwhile, in state court action, Citrix Systems Inc. is waiting for a Massachusetts Supreme Judicial...

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