#StorminMoorman succeeds "Kill Quill". #SCOTUS was wrong in `78 to validate #SingleSalesFactor apportionment in #StateTax. Marty & I explain our #DormantCommerceClause & #DueProcess Clause constitutional analysis here: dakessianlaw.com/news/its-time-…

#SALTvocab 19 SherwinWms: Tax motivation is irrelevant in a reorg creating a viable entity engaged in substantive business activity. x.com/GriswoldDon/st…

#SALTvocab 20 VFJ: AL declined to recognize add-backs’ patent unconstitutionality as back-door taxation of extra-territorial income. x.com/GriswoldDon/st…

#SALTvocab 21 Microsoft: DC bounty-hunter’s capricious audit (didn’t follow IRC 482 bcz Co was “too complex”) was rejected. x.com/GriswoldDon/st…

#SALTvocab 22 Gannett: MD had no IRC 482-type power via gen’l IRC conformity; legislature must expressly adopt such a powerful weapon. x.com/GriswoldDon/st…

Continuing with this project, here are my #SALTvocab "Federal Statutes & Conformity" cases for NOL Survival & PL 86-272...

#SALTvocab 23 RichardsAutoCity: NJ is among states that don’t follow IRC 381; if LossCo does not survive a reorg, neither do its losses. x.com/GriswoldDon/st…

#SALTvocab 24 Wrigley: Solicitation & ancillary activities protected from tax jurisdiction by PL 86-272 include ingratiation activities. x.com/GriswoldDon/st…

#SALTvocab "More Constitutional Limitations" cases for Equal Protection, Intergovernmental Tax Immunity, Comity, Compacts & Retroactivity...

#SALTvocab 25 MetvWard: Discriminatory insurer premium tax w/o legit state interest violates Equal Protection (dormant Commerce Cl n/a). x.com/GriswoldDon/st…

#SALTvocab 26 MemphisB&T: Intergovt’l tax immunity bars state taxation of fed T-bill interest if state exempts its muni-bond interest. x.com/GriswoldDon/st…

#SALTvocab 27 ComEnergy: Even where Tax Injunction Act n/a, comity may justify fed court abstention when case involves state fisc. x.com/GriswoldDon/st…

#SALTvocab 28 Gillette: CA allows itself to repudiate Multistate Tax Compact’s central guarantee of apportionment uniformity & fairness. x.com/GriswoldDon/st…

#SALTvocab 29 Carlton: Retroactive tax laws violate DueProcess unless modest period; longer not ok to fix revenue leak, correct mistake. x.com/GriswoldDon/st…

And finally, here is my #SALTvocab "Remedies for State Overreacting" case for Refunds...

#SALTvocab 30 McKesson: Due Process guarantees meaningful retrospective relief to taxpayers harmed by unconstitutional tax schemes. x.com/GriswoldDon/st…

Here's Don Griswold's terrific article on the court cases every state & local tax attorney need to know bit.ly/2eh7Juu #SALTvocab

Hey, David Brunori, Joseph Henchman, @FHogroian_COST, Jeffrey Saviano & other SALT pros on Twitter: what’s your reaction to #SALTvocab?

@FHogroian_COST Yeah, I agree, Ferd. Carlton belongs on #SALTvocab in particular bcz more & more states pretend it's not there!

Great fun talking with you on the sidelines of SALT history, Sindhu Hirani Blume (she/her) ! Looking forward to SCOTUS’ nexus decision in Wayfair. x.com/sindhublume/st…