Section Newsletters

Articles From Jake Leahy

Applying Complete Auto’s Test, the Illinois Independent Tax Tribunal Determines That Illinois Can Impose Use Tax on Out-of-State Leasing Company’s Aircraft By Jake Leahy State and Local Taxation, August 2024 TCRG SN 4057 LLC v. Illinois Department of Revenue provides a useful analysis of the application of the Complete Auto four-part test as applied to dormant commerce clause challenges for an out-of-state taxpayer.
A Review of Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Which Upheld the Use of Content Based Discrimination in Certain Federal Funding By Jake Leahy State and Local Taxation, February 2023 In Camelot Banquet Rooms, Inc. v. United States Small Business Administration, Camelot Banquet Rooms and other businesses filed suit against the Small Business Administration for its denial of funding to said businesses under the second round of funding under the Paycheck Protection Program.

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