Perry Cooper
SALT Opinions Reporter at Bloomberg Tax
SALT litigation reporter for @Tax based in eastern NC. Winner of the Rule-izter Prize☝️. Tweets my own etc. Sailing adventures on Insta: PirateShipPelican 🏴☠️
Articles
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2 days ago |
news.bloombergtax.com | Perry Cooper
XYour Choices Regarding Cookies and IdentifiersWe and our 150 third party partners use cookies and similar technologies ("Cookies") and hashed identifiers (e.g., a hashed version of your name, email address or phone number) to help us identify you on our site and third-party sites and to process certain information, such as your IP address and digital identifiers, to analyze site usage and provide you with relevant advertisements and content.
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1 week ago |
news.bloombergtax.com | Perry Cooper
Two members of a partnership that owned an apartment building on Manhattan’s Central Park West properly exchanged their interests for similar properties in order to defer paying taxes on the sale, a New York Judge ruled in an opinion posted Friday. The New York Division of Tax Appeals upheld the “drop and swap” transaction, through which the partnership distributed property to its partners who then rolled the proceeds of the sale into the purchase of like-kind property.
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1 week ago |
news.bloomberglaw.com | Perry Cooper
City allocated all of company’s state revenue to office thereCourt says revenue should be divided among offices nationwideDigital payments company Block Inc. is entitled to a $539,000 refund of occupation taxes levied by Atlanta, the Georgia Court of Appeals affirmed Tuesday.
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1 week ago |
news.bloombergtax.com | Perry Cooper
Eleven Sam’s Club stores in the Chicago area should’ve paid Cook County tobacco tax when selling cigarettes to out-of-county retailers, an Illinois appeals court ruled in an opinion posted Monday. “Under the plain language, Sam’s Club, as a wholesale tobacco dealer, was required to collect the tax from ‘Purchasers,’ which encompasses in the ‘including but not limited’ language the out-of-county retailers when it sold to them in Cook County,” Justice Michael B.
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2 weeks ago |
news.bloomberglaw.com | Perry Cooper
Unitary business can attribute income to state where earnedOtherwise all income is allocated to Oklahoma, taxable thereThe 12 members that own Guardian Pharmacy LLC form a unitary business that is entitled to apportion its revenue among the states where it earns income for Oklahoma tax purposes, the company told the Oklahoma Supreme Court.
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A Massachusetts appeals court rocked the boat yesterday by allowing the DOR to tax a nonresident's capital gains from a stock sale. That could put the state's position as an innovation hub at risk. Read more here: https://t.co/3s7gQAp2QA
SCOTUS skips the Zilka v. Philadelphia case about aggregating state and local income for tax purposes. Next week, we could get news on whether they will take the Disney and IBM foreign royalties cases. Here's my story on today's cert denial: https://t.co/812iE9woPm
Investors are concerned about unexpected tax bills and sizable penalties following last week's Washington Supreme Court decision limiting the state’s business and occupation tax investment income deduction. Read more here: https://t.co/7JIaaOSp78