Perry Cooper

Jock Tax Case Aims to Clarify Pennsylvania's Uniformity Mandate A long-running dispute between professional players’ unions and Pittsburgh over a tax on visiting athletes gives the Pennsylvania Supreme Court an opportunity to more clearly define a state constituti...

The case could provide clarity on the definition of “uniformity,” which is a part of most states’ constitutions but isn’t a settled concept in tax law. news.bloomberglaw.com/daily-tax-re...

Pennsylvania Justices Hammer Pittsburgh on Jock Tax Logistics Oral arguments before the Pennsylvania Supreme Court on Thursday raised so many questions about whether Pittsburgh’s fee on visiting athletes and entertainers is constitutional that the justices assig...

At arguments yesterday, the Pa. Supremes gave Pittsburgh and the pro players challenging the city's jock tax homework: file supp'l briefs explaining why the city hasn't changed its regs/forms since acknowledging the facilities fee is really a tax and how credits will work. lnkd.in/eigxRVMQ

Massachusetts Ruling Upends Norms for Taxing Nonresident Income A recent Massachusetts appeals court ruling endorsing the revenue department’s broad reach to tax nonresidents’ capital gains is unsettling expectations about how such stock sales are treated across t...

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: news.bloomberglaw.com/daily-tax-re...

Massachusetts Stock Sale Tax Case Poses Threat to Innovation (1) The Massachusetts Appeals Court is set to hear oral arguments Tuesday in an income tax case involving a nonresident that has the potential to discourage entrepreneurs from starting businesses in the s...

Taxpayer advocates warn that if the court upholds the assessment, it could chase innovation out of Massachusetts: news.bloomberglaw.com/daily-tax-re...

Taxation of Nonresident's Stock Sale Divides Massachusetts Panel Three Massachusetts appellate justices appeared split at oral arguments Tuesday on whether the state has the right to tax capital gains realized by a company’s founder after he moved to New Hampshire.

Yesterday a Mass. appellate panel heard arguments over whether the state has the right to tax a New Hampshire resident's gain on stock he obtained founding and running a company there: news.bloomberglaw.com/daily-tax-re....

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: t.co/812iE9woPm