Tax

The Council on State Taxation, National Association of Manufacturers and National Marine Manufacturers Association in a case presenting the question of whether the Commerce Clause bars a state from imposing income and franchise tax on an out-of-state company engaged in interstate commerce, when that company has no “physical presence” in the state. FIA Card Services, N.A. v. Tax Commissioner of the State of West Virginia, 127 S. Ct. 2997 (2007). See 2007 WL 1379714 (brief) (U.S. Supreme Court).

An amicus brief on behalf of non-profit taxpayer groups in a case deciding whether the Illinois false claims act can encompass claims for underpayment of sales tax.

A financial services organization in an IRS challenge to the validity of a cross-border financing transaction under the "economic substance doctrine."

A trustee taxpayer in a case presenting the question whether costs for trust and estate investment management and advisory services incurred in order to fulfill a trustee's fiduciary obligation are fully deductible from trust or estate income. Knight v. Commissioner of Internal Revenue, 552 U.S. 181 (2008). See 2007 WL 3276499 (brief) (U.S. Supreme Court).