The ABA Tax Section has ceased publication the State & Local Tax Lawyer and instead will have an annual State & Local Tax Edition of The Tax Lawyer, beginning with the current issue (Vol. 60, No. 4 (Summer 2007)) with these pieces:

Articles

• Federalism, The Commerce Clause, and Discriminatory State Tax Incentives: A Defense of Unconditional Business Tax Incentives Limited to In-State Activities of the Taxpayer, by Philip M. Tatarowicz (Ernst & Young, National Tax Department, Washington, D.C.; Adjunct Professor, Georgetown)
• The New Texas Margin Tax: More Than a Marginal Change to Texas Taxation, by Cynthia M. Ohlenforst (K. & L. Gates, Dallas)
• Options for Allocating Stock Option Income: New York’s New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States, by Debra Silverman Herman (Roberts & Holland, New York)
• The Sometimes Dubious Efficacy of Michigan Department of Treasury “Rules,” “Revenue Administrative Bulletins,” “Letter Rulings,” “Questions and Answers,” and Other Publications, by Samuel J. McKim, III (Miller, Canfield, Paddock & Stone, Detroit)
• ANR Pipeline: Beware of the Relief Sought, by John B. Burns (Baker, Donelson, Bearman, Caldwell & Berkowitz, Memphis)

Notes

• Please Hang Up and Try Again: The Missouri Supreme Court Speed Dials Telephone Services into the Manufacturing Exemption Too Quickly in Southwestern Bell Telephone Co. v. Director of Revenue, by Natanyah Ganz
• Challenging State Investment Tax Credits After DaimlerChrysler Corp. v. Cuno, by Christopher Klimmek
• Ignoring the Economic Reality of Lease Termination Fees in Favor of an Illogical, Plain Meaning Interpretation: Comptroller v. Citicorp International Communications, Inc., by Stephanie Lyerly