Section Newsletters

Articles From Louise Calvert

Chair’s column By Louise Calvert State and Local Taxation, June 2005 Being chair of the State and Local Taxation Section Council this year and a member of the Council for several years has been a humbling experience for me.
Letter from the Chair: Welcome to the 2004-2005 State and Local Taxation Section By Louise Calvert State and Local Taxation, July 2004 Welcome to another year of the State and Local Taxation Section Council's newsletter, Tax Trends. Publishing the newsletter on a monthly basis allows the Council to disseminate current information on proposed legislation, case law and administrative procedures to the members of the section.
Bills passed in the 93rd General Assembly reviewed by the State and Local Taxation Section Council By Louise Calvert State and Local Taxation, September 2003 Amends the Property Tax Code. Provides that the collector shall collect $12 (now, $10) from the proceeds of each tax sale to cover the costs of registered or certified mailing and the costs of advertisement and publication with respect to the notice of judgment and sale.
2002 legislation—summary By Louise Calvert State and Local Taxation, October 2002 New laws of interest to state and local taxation practitioners.
Recent case summary By Louise Calvert State and Local Taxation, February 2002 The First District Appellate Court held that the plaintiff, Schawk, Inc., was not engaged in manufacturing and thus was not entitled to the investment tax credit pursuant to section 201(e) of the Illinois Income Tax Act. Schawk, a digital imaging prepress service provider, produces and sells color separated film used by its customers to print packaging materials for consumer products.
Illinois circuit court: complete liquidation proceeds are non-business income By Garland Allen, Louise Calvert, & Reena Khosla State and Local Taxation, June 2001 On January 24, 2001, reversing an administrative decision of the Illinois Department of Revenue ("IDOR"), the Circuit Court of Cook County held that gain recognized on a complete liquidation was non-business income, notwithstanding Illinois' adoption of the "functional test" of business income. Blessing/White, Inc., et al., No. 99 L 51087.
State Tax Notes Submission Department Practitioners’ Meeting addresses host of sales and income tax issues By Garland Allen & Louise Calvert State and Local Taxation, April 2000 The Illinois Department of Revenue Practitioners' Meeting, held Friday, November 5, in Chicago, disclosed a number of Department positions and concerns, as well as practitioner issues.

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