David Bertoni and David Swetnam-Burland Publish Article on Private Tax Enforcement in Tax Notes State

On January 29, 2024, Tax Notes State published the latest article by attorneys David Bertoni and David Swetnam-Burland in Brann & Isaacson’s Eyes on e-Commerce series, “New Year, Old Threats: Private Tax Enforcement Looks Back to the Future” (subscription required). The authors highlight recent developments in the private enforcement of state tax laws that practitioners...

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,...

Martin Eisenstein and Jamie Szal’s Article on Taxation of Blockchain Featured in Tax Notes State

The April 7, 2022, cover article for Tax Notes State is by managing partner Martin Eisenstein and partner Jamie Szal, who write on how to “Step into the Brave New SALT World of Blockchain” (subscription required). After discussing what Blockchain and NFTs are, they dive into an analysis of how these technologies might fit (or...

Nathaniel Bessey and Jamie Szal Pen Cover Article for Tax Notes State

Tax Notes State has featured an article by partners Nathaniel Bessey and Jamie Szal on the cover of the January 10, 2022, issue. In “The Local Disadvantage,” Bessey and Szal discuss the disparate approaches states and localities with highly complex local tax systems have taken in the aftermath of the Supreme Court opinion in South...

B&I-Authored Article Featured on the Cover of Tax Notes State

An article by Brann & Isaacson managing partner Martin Eisenstein, partner David Swetnam-Burland, and summer associate Matthew Pick, who will join the firm as an associate in September 2022, entitled “Post-Wayfair, Franchise Taxes Still Fail Complete Auto Inspection” (subscription required), is featured on the cover of the October 18, 2021, issue of Tax Notes State....

Article by George Isaacson and Nathaniel Bessey Featured in Tax Notes State

Senior partner George Isaacson and partner Nathaniel Bessey wrote the cover article for the July 19, 2021, issue of Tax Notes State, “MTC Declares War on P.L. 86-272.” Isaacson and Bessey criticize the Multistate Tax Commission’s proposed revision to its formal statement on the application of the federal statute in the context of state enforcement...

Eisenstein and Swetnam-Burland Publish Article on Chicago Lease Transaction Tax in Tax Notes State

The April 5, 2021 issue of Tax Notes State features an article by managing partner Martin Eisenstein and partner David Swetnam-Burland, “Will the Chicago Lease Transaction Tax Survive a Strong Wind?” Eisenstein and Swetnam-Burland detail the expansive interpretation the City of Chicago has adopted of its personal property lease transaction tax as applied to digital...

Tax Notes State Features State Tax Bankruptcy Article by Martin Eisenstein and Jamie Szal

The December 21, 2020, issue of Tax Notes State features an article by managing partner Martin Eisenstein and attorney Jamie Szal, “Go Broke: State Tax Bankruptcy in the COVID Era” (subscription required). Eisenstein and Szal highlight key aspects of bankruptcy law as they relate to claims for state and local taxes; they argue that it...

B&I Partners Address Arbitration in Consumer Tax Cases in Tax Notes State Cover Article

On September 17, 2020, Tax Notes State featured a cover article by partners David Bertoni, David Swetnam-Burland, and Nathaniel Bessey, “A Shield, Not a Sword: Arbitration in Consumer Tax Cases” (subscription required). In their article, the authors discuss the emerging consensus on how to present a binding arbitration provision to consumers on business websites; how...

Tax Notes State Features Second Article by B&I Attorneys On Taxation of AI

On June 4, 2020, in the second of a two–part series, Tax Notes State featured an article on the tax treatment of artificial intelligence, “Hey Siri, What About Income Taxes on AI?” (subscription required), by B&I attorneys Martin I. Eisenstein, Jamie Szal, and Michael Carey. In it, they consider two thorny state income tax issues...