David Swetnam-Burland and Jamie Szal Pen State Tax Notes Cover Article on State Tax and Machine Learning Products

On November 6, 2023, Tax Notes State featured a cover article, ”Machine Learning Machinations in the State Tax Metaverse,” by Brann & Isaacson’s David Swetnam-Burland and Jamie Szal. The authors discuss issues practitioners face when advising clients on the income tax treatment of technology products and services that incorporate or depend on machine learning and,...

B&I Attorneys Pen Cover Story for State Tax Notes

On March 16, 2020, an article by David W. Bertoni, David Swetnam-Burland, and Jamie Szal, “Crossfire Hurricane: Perils in a Post-Wayfair World,” was featured as the cover story in State Tax Notes. The authors address three unanticipated consequences for business from the 2018 Supreme Court opinion in South Dakota v. Wayfair Inc. First, home-rule jurisdictions...

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...