City of Birmingham vs. Elbow River Marketing, LP (Dec. 8, 2017)
Represented an ethanol marketer headquartered in Calgary, Canada, with no office, warehouse, etc. or employees in the City of Birmingham and not doing business in the city, and therefore argued that client was not liable for the assessment of business license tax on its sales to two customers that were either located in or took delivery of products in the city, both via common carrier. Alabama Supreme Court affirmed the trial court ruling.
Time Warner, Inc. and Subsidiaries v. State of Alabama Dep’t of Rev., Admin. Law Div., Dkt. No. CORP. 08-800 (Jan. 2, 2009).
Represented Time Warner in obtaining a decision allowing taxpayers to appeal net operating loss adjustments under the Alabama Taxpayer Bill of Rights.
Alabama franchise tax refund claims
Currently represents more than 200 clients in pursuing their Alabama franchise tax refund claims as a result of the 1999 U.S. Supreme Court case, South Central Bell v. Alabama.
Represented clients pursuing settlement
Recently represented more than 40 clients in pursuing a settlement with the Alabama Department of Revenue regarding the state's "Add-Back Statute".
Pacific Rim Capital, Inc. v. Tuscaloosa County Special Tax Bd., Montgomery County Cir. Ct., Dkt. No. CV-2012-901336-TSM (Apr. 15, 2013)
Obtained summary judgment granting refund claim and voiding the final assessment of use tax on rental property.
City of Birmingham v. Leaf River Energy Center, LLC, Ala. S. Ct., Dkt. No. 1120132 (May 10, 2013)
Successfully represented Leaf River Energy Center in appeal of denial of sales tax refund claim related to property ultimately taken out of state.
Nextel South Corp. v. State of Alabama Dep't of Rev., Admin. Law Div., Dkt. No. BIT 13-136 (Aug. 15, 2013)
Successfully represented Nextel South in the appeal challenging the Department's calculation of so-called "hot interest" applicable to large corporate underpayments.
Alabama Property Tax Appeals
Staged Acquisition of NBC Universal by Comcast Corp. from General Electric Company Valued at $16.7 Billion (2011, 2013)
Advised General Electric with respect to multi-state tax ramifications of the acquisition.
