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Recent U.S. Supreme Court Decisions on State and Local Tax Issues
Beginning of article
The March 1992 issue of The CPA Journal addressed three cases that were to be reviewed by the U.S. Supreme Court during the term ending May 1992. Decisions have now been handed down on these and other cases relating to state and local tax issues. They have a significant impact on the landscape upon which both taxpayers and the states operate. These cases also offer some guidance that will enable taxpayers to develop appropriate tax planning strategies to minimize the ever increasing state and local tax burden. Some of the issues before the Court directly involved long-standing principles of state and local taxation. For example, in Quill Corp. v. North Dakota, the Court addressed the …
