Publications
Empire Zone Strikes Back: A New Hope in an Apportionment Battle
Tax Notes State
March 4, 2024
Timothy P. Noonan and Joseph F. Tantillo co-authored a Noonan's Notes article published on the cover of Tax Notes State titled, "Empire Zone Strikes Back: A New Hope in an Apportionment Battle." In this installment, the authors discuss the Matter of Schreiber and how the court's analysis could have an impact on the tax department's enforcement efforts in a different area, dealing with sales of partnership interests by nonresident taxpayers.