Section Newsletters

Articles From Stanley R. Kaminski

Editor’s note By Stanley R. Kaminski State and Local Taxation, July 2011 An introduction to the issue from Co-Editor Stan Kaminski.
Acquisition of company assets may include hidden unclaimed property liabilities By Stanley R. Kaminski State and Local Taxation, May 2011 To combat the potential unclaimed property problem, a purchasing company should consider adding a provision to the acquisition agreement dealing with past or existing unclaimed property.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, April 2011 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
IDOR Practitioners Meeting, January 28, 2011: Questions submitted for response By Stanley R. Kaminski & David I. Curkovic State and Local Taxation, February 2011 Questions and answers from the Illinois Department of Revenue's recent meeting.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, February 2011 An introduction to the issue from Co-Editors Mary Ann Connelly and Stanley Kaminski.
Content-based tax exemptions and the First Amendment By Stanley R. Kaminski & David I. Curkovic State and Local Taxation, January 2011 The Illinois Supreme Court recently issued their opinion in Pooh-Bah Enterprises, Inc. v. County of Cook.
A note from the Co-Editors By Mary Ann Connelly & Stanley R. Kaminski State and Local Taxation, January 2011 An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.
Will the passage of health care insurance reform in combination with the Provena decision dramatically limit the availability of not-for-profit hospitals to claim the property tax charitable exemption in Illinois? By Stanley R. Kaminski & William Seitz State and Local Taxation, November 2010 Unless something is done, with higher taxes and less revenues, many hospitals necessary to the health of Illinois will have a more difficult time surviving while providing the same quality of care that patients are used to in Illinois.
Co-editor’s note By Stanley R. Kaminski State and Local Taxation, September 2010 An introduction to the issue from Co-Editor Stanley R. Kaminski.
Co-editor’s note By Stanley R. Kaminski State and Local Taxation, August 2010 An introduction to the issue from Co-editor Stanley R. Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, July 2010 An introduction to the issue from Co-Editor Stanley R. Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, June 2010 An introduction to the issue from Editor Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, May 2010 An introduction to the issue from the newsletter's editor.
Does the Voluntary Payment Doctrine trump state unclaimed property laws? By Stanley R. Kaminski & David I. Curkovic State and Local Taxation, April 2010 Under a state’s voluntary payment doctrine, money considered voluntarily paid should not be subject to a state’s unclaimed property law.
Editor’s note By Stanley R. Kaminski State and Local Taxation, April 2010 An introduction to the issue from Editor Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, March 2010 A message from the editor of the Tax Trends newsletter.
Editor’s note By Stanley R. Kaminski State and Local Taxation, February 2010 This issue of Tax Trends has a review of two different cases.
Editor’s note By Stanley R. Kaminski State and Local Taxation, January 2010 This issue contains an article by Julie-April Montgomery on the Cook County Department of Administrative Hearings and its new administrative hearing system.
Editor’s note By Stanley R. Kaminski State and Local Taxation, December 2009 The assertion of “reasonable cause” as a rationale to abate penalties is a commonly used argument by taxpayers. Yet, since it is applied on a case-by-case basis and its application sometimes varies among taxing agencies, it is sometimes unclear whether it can apply in a given case and in many cases it is even more difficult to demonstrate.
Editor’s note By Stanley R. Kaminski State and Local Taxation, November 2009 An introduction to the issue from Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, October 2009 An introduction to the issue from editor Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, September 2009 An introduction to the issue from editor Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, July 2009 An introduction to the issue from editor Stanley Kaminski.
A note from the Co-Editor By Stanley R. Kaminski State and Local Taxation, May 2009 An introduction to the issue from co-editor Stanley Kaminski.
A note from the co-editors By Stanley R. Kaminski & Mary Ann Connelly State and Local Taxation, April 2009 An introduction to the issue from co-editors Stanley Kaminski and Mary Ann Connelly.
Editor’s note By Stanley R. Kaminski State and Local Taxation, January 2009 An introduction to the issue from editor Stanley Kaminski.
Editor’s note By Stanley R. Kaminski State and Local Taxation, November 2008 This issue of Tax Trends contains two quite different articles on state taxes.
January 2008 IDOR Practitioners Meetings By Stanley R. Kaminski State and Local Taxation, April 2008 Questions and answers from the January, 2008 Illinois Department of Revenue Practitioners Meeting.
Court strips Chicago of its exotic dancing tax as violating the First Amendment By Stanley R. Kaminski State and Local Taxation, March 2008 A summary of Pooh-Bah Enterprises, Inc. v. County of Cook, et al.
Case summary By Stanley R. Kaminski State and Local Taxation, February 2008 Pooh-Bah Enterprises, Inc. v. Cook County, City of Chicago, et al, Ill. App. Court. (1st Dist. 12\21\2007)

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