Walter Hellerstein (Georgia) has published Green Light, Red Light or Blue Light? New Mexico Sends Mixed Signals with Kmart Decision, 39 State Tax Notes 141 (Jan. 16, 2006), also available on the Tax Analysts web site as Doc 2006-555, 2006 STT 10-32. The article examines the New Mexico Supreme Court’s decision in Kmart Corp. v. Taxation & Revenue Dep’t, No. 27,269 (N.M. Sup. Ct., Dec. 29, 2005), which involves state power to tax out-of-state intangible holding companies.
Hellerstein on Kmart and State Power to Tax Out-of-State Intangible Holding Companies
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