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Won appeal on behalf of automotive parts manufacturer that Tennessee's excise tax assessment on funds invested in treasury securities was unconstitutional under the Due Process and Commerce Clauses.
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Application of the Tennessee sales tax to internet access services and determination if online presence is sufficient nexus to allow the state to require the collection of sales or use tax. The case was remanded to the trial court and settled without further litigation.
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Gain from the sale of real estate held to be nonbusiness earnings allocable to the state in which the property is located and not apportionable for purposes of the Tennessee corporate excise (income) tax.
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State Tax Law
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Representation of national energy company resulting in a refund in excess of $400,000 resolved at the administrative level.
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Representation of international manufacturer with respect to Tennessee tax assessments in excess of $5 million resulting in the abatement of the assessments.
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Summary judgment and tax refund in favor of local automotive dealership involving state sales tax on manufacturer to dealer credits.
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Advising clients with respect to Tennessee tax planning matters involving franchise and excise tax issues, sales and uses tax issues, property tax and economic incentive matters such as Payment in Lieu of Tax agreements (PILOTs). Representing clients in sales and use tax litigation matters, franchise and excise tax litigation matters, and property tax litigation matters (including matters before the Tennessee State Board of Equalization).
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In the case of Henson v. HealthSouth, a claim was made by taxpayer to void a tax exemption awarded to HealthSouth Corporation in connection with the construction of a new hospital. After substantial discovery, the case was tried in July 2009 and the Court rendered a judgment in favor of HealthSouth upholding the validity of the tax exemption.
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