DOR “Fact Sheet” Was Not An “Other Officially Adopted Publication” And Was Not Owed Any Deference in Mississippi Tax Appeals
In an administrative tax appeal, Mississippi law requires the Board of Tax Appeals (the “BTA”) “give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially
On October 28, 2025, Florida filed a motion for leave to file a bill of complaint in the United States Supreme Court challenging California’s business income tax apportionment regulation, alleging it unconstitutionally discriminates against out-of-state corporations. The case invokes the Court’s original jurisdiction over disputes between states, a mechanism reserved for matters of sufficient seriousness
Interesting SCOTUS oral arguments today in a federal case that could have SALT implications. Question is whether any time limit applies to a motion to set aside a default judgment for lack of personal jurisdiction, especially after improper or ineffective service of the original action. Apparently the 6th Cir. says that motion can be time