Martin Eisenstein and David Bertoni Author Law360 Article

Managing partner Martin Eisenstein and partner David Bertoni published an article in Law360 on January 28, 2020, entitled, “MTC Panel’s Draft Tax Protection Update Is Incomplete” (subscription required). In the piece, Eisenstein and Bertoni critique the latest draft of the Multistate Tax Commission’s working group revising the Multistate Tax Compact and describing states’ interpretation of...

Retroactively Speaking: Michigan Imposes Over $1 Billion In New Income Taxes Going Back to 2008

The battle over income apportionment just took dramatic turn in Michigan, and the stakes could not be higher.  In July, the Supreme Court of Michigan ruled that IBM had a right to use a 3-factor apportionment formula for its 2008 tax year, despite the state’s insistence that the company was required to use a sales-factor...