Archives: State and Local Taxation

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Tax Policy by Tweet

One of the many recent targets of Twitter criticism from President Trump has been the internet retailer Amazon.  Presumably after being informed by his staff that jobs in the retail industry constitute a much more significant share of national employment than those in coal mining (or after hearing about it on CNN), Mr. Trump posted … Continue Reading

The Allen Iverson Trilogy – A Postscript

We’ve previously posted about the City of Cleveland income tax refund claims brought by two former National Football League players, the grant of those refund claims by the Ohio Supreme Court, and the denial of Cleveland’s petition for certiorari by the United States Supreme Court.  As detailed in these prior posts, the Cleveland income tax … Continue Reading

Ohio Supreme Court Finds that Allen Iverson is not “The Answer”

During his NBA playing career, former Philadelphia 76ers point guard Allen Iverson was known as The Answer.  He famously minimized the importance of practice compared to official games, making it clear that he was compensated for playing in games, not for practicing.  For income tax purposes, the City of Cleveland agrees with Mr. Iverson, taxing nonresident … Continue Reading

Supreme Court to City: Drop Dead

On October 30, 1975, The Daily News published one of the most famous headlines in American history – Ford to City: Drop Dead – to paraphrase President Ford’s refusal to extend federal financial assistance to New York City to prevent the City from declaring bankruptcy.  Nearly 40 years later, a different branch of the federal … Continue Reading

For Your Holiday Shopping Pleasure – The Death of the Marketplace Fairness Act (at Least in this Congress)

As reported by the National Journal, on December 3, 2014, Speaker of the House John Boehner made it clear in a closed-door meeting that the House of Representatives would not vote on the Marketplace Fairness Act of 2013 (pdf) before the current session of Congress adjourns (the current session of Congress is expected to adjourn … Continue Reading

Allen Iverson – Still The Answer?

During his NBA playing career, former Philadelphia 76ers point guard Allen Iverson was known as The Answer.  He famously minimized the importance of practice compared to official games, making it clear that he was compensated for playing in games, not for practicing.  For income tax purposes, the City of Cleveland agrees with Mr. Iverson, taxing … Continue Reading
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