“Top State And Local Tax Cases Of 2024,” Law360 Tax Authority

In an article published in Law360 Tax Authority on December 19, 2024, Shareholder and S.A.L.T. Practice Chair Jennifer Karpchuk added her insight among a roundup of tax attorneys on influential state and local tax cases this past year.

Karpchuk discussed the Alcatel-Lucent v. Commonwealth of Pennsylvania case and told Law360 that the impression from this case is the concern it now creates for taxpayers seeking a refund.

"If the state alleges a large fiscal impact, the taxpayer is invariably going to lose under the Supreme Court's analysis," Karpchuk said. "That really impacts a taxpayer's desire to file one of these cases in the first place."

To review the full article, subscribers may click here.