Section Newsletters

Articles From Brian E. Fliflet

Civil union tax returns By Brian E. Fliflet State and Local Taxation, November 2012 Civil union partners must now file Illinois income tax returns as married couples. They may select either filing status: married filing jointly or married filing separately. But because the Internal Revenue Service does not permit same-sex civil union partners to file federal returns as a married couple, the process is a little more complicated.
Case note: Clarcor, Inc. v. Hamer By Brian E. Fliflet State and Local Taxation, June 2012 A summary of the recent decision in Clarcor, Inc. v. Hamer.

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