The Tax Lawyer has published Vol. 64, No. 4 (Summer 2011), The State & Local Tax Edition:

• Mark F. Sommer, Mark A. Loyd & Jennifer Y. Barber (all of Bingham Greenebaum Doll, Louisville, KY), O Preemption, Where Art Thou?: ERISA's Lost State and Local Tax Preemption, 64 Tax Law. 783 (2011)
• H. Beau Baez (Charlotte School of Law), Taxing Internet Sales: Trying to Make a Two-Thousand-Year-Old Jurisdiction Test Work in the Dot-Com Economy, 64 Tax Law. 807 (2011)
• William Joel Kolarik II (Ernst & Young, Washington, D.C.), Untangling Substantial Nexus, 64 Tax Law. 851 (2011)
• Kathleen K. Wright (California State University, Fullerton), The Unintended Consequences of Gross Receipts Taxes, 64 Tax Law. 901 (2011)
• Vikram Agarwal (Skadden, Washington, D.C.), Does the California Governor’s Enterprise Zone Proposal Pass Constitutional Muster: An In-Depth Look at Federal Due Process Restrictions on State Enacted Legislation that Eliminates Carryforward Tax Credits, 64 Tax Law. 939 (2011)
• Steven Pahuskin (J.D. 2012, Georgetown), Comment, Heads Up! Recent Federal and State Attempts to Address Nonresident Income Taxation Perpetuate Selective Enforcement and Unfairness of the Jock Tax, 64 Tax Law. 961 (2011)
• James W. Hahn (J.D. 2012, Georgetown), Note, Virginia Historic Tax Credit Fund 2001 LP v. Commissioner: Virginia Is for Partners?, 64 Tax Law. 975 (2011)
• Stuart R. Harding (J.D. 2012, Georgetown), Note, The Scoop on the Unitary Business Principle: How Blue Bell’s Corporate Restructuring Increased the Scope of Out-of-State Taxation in Blue Bell Creameries, LP v. Roberts, 64 Tax Law. 989 (2011)
• Geoff Ward (J.D. 2012, Georgetown), Note, Clear, Voluntary, and Made in Good Faith: An Alternative to the Supreme Court’s Incorrect Approach to Resolving Conflicts Between Common Law Waivers and ERISA Plan Documents in Kennedy v. Plan Administrator for DuPont Savings and Investment Plan, 64 Tax Law. 1003 (2011)