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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

Ethan D. Millar of Alston & Bird LLP reviews legal and policy issues surrounding states' use of estimation in the unclaimed property context and argues that the justifications raised by Delaware and contract audit firms for supporting the domicile-takes-all approach are invalid and should be rejected by courts, holders, and states.
Jasper L. “Jack” Cummings, Jr., in his ninth annual review of Supreme Court opinions involving tax matters, notes that the Court has mostly abandoned standard legal decisions to focus on political themes, which he identifies in several decisions.