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| Practice Areas | Taxation; State and Federal Taxation; Tax Controversies; Tax Exempt Organizations; Corporate Law; Corporate and non-profit organization; Energy and Renewable Energy | | | Education | University of Toledo College of Law, J.D., 1987; Georgetown University Law Center, LL.M., Taxation, 1991, Mount Union College, B.A., cum laude, 1984 | | | Admitted | 1987, Ohio; 1990, U.S. Tax Court; 1991, U.S. Supreme Court; 2005, District of Columbia | |
| Memberships | District of Columbia Bar; Ohio State and American (Member, Committee on State and Local Taxes, Taxation Section) Bar Associations. | | | Born | Salem, Ohio | | | Biography | State Tax Advisory Board Member, BNA Tax Management, Inc. Member: Broadband Tax Institute; National Association of State Bar Tax Sections; Virginia Chamber of Commerce, Tax Policy Committee. Author: "Is Virginia's Addback Statute Exception Susceptible to Challenge?" State Tax Notes (June 2009). Co-Author: 1200 T.M., "Income Taxes: State Treatment of Net Operating Losses," BNA Tax Management Multistate Tax Portfolio Series, cited in Macy's East, Inc. v. Commissioner of Revenue, 441 Mass. 797 (2004); "Related Party Transactions and Structures - State Tax Issues," CCH State Tax Library Series. | | | ISLN | 918037167 | |
Documents by this lawyer on Martindale.com
Is it Time to Revisit Your State Income Tax Planning?Scott D. Smith, October 13, 2009 Taxpayers should periodically revisit their state income tax planning in light of changes in business direction, economics, corporate transactions and, of course, tax developments. The grim state fiscal outlook portends an increasingly aggressive focus by state legislators and tax administrators on... |
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