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Blank Rome State + Local Tax (“SALT”) partner Mitchell A. Newmark and of counsel Philip M. Tatarowicz will serve as speakers at the Council on State Taxation’s (“COST”).
To embed, copy and paste the code into your website or blog: While state taxing agencies generally take the high road, it is important to remember that when they do not, the courts can require them to do so. In Wisconsin Department of Revenue v. Deere and Company, No. 2020AP726, 2021 Wisc. App. LEXIS 74 (Wis. Ct. App. Feb. 25, 2021), the Wisconsin Court of Appeals held that Deere and Company (“Deere”) was permitted a dividends-received deduction for distributions received from a Luxembourg limited partnership that was treated as a corporation for federal tax purposes. What makes this cas...