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Steel City's "Jock" Tax Is Patently Unconstitutional
September 23, 2022
Defendant instituted a "Non-Resident Sports Facility Usage Fee," ("Facility Fee"). Under this program, non-residents of Pittsburgh, ("P"), who use...

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Recent Reports

Gain From Sale Of Interest In NY Partnership Not NY Source Income
September 23, 2022
Petitioner, (P), is a Georgia limited partnership. The general partner of P is J, a Georgia general partnership. J has a three percent interest in P. On September 27,...
Bookstore's "Memberships" Are Subject To Sales Tax
September 23, 2022
Books-A-Million, Inc., ("B"), is a retail bookstore operating thirteen locations throughout South Carolina. Customers of B can become members in the so-called "M...
Carfax Does Not "Manufacture" Vehicle History Reports
September 23, 2022
Carfax, Inc., ("C"), is engaged in the business of selling Vehicle History Reports, ("VHRs"), to consumers and dealers. A VHR is a report generated for a sp...
The Willens Deal Survey September 2022
September 22, 2022
Welcome to this month's summary of deals. Full reports on some of these transactions can be found via the link in the description, or by searching the company name in our database.