Stanley R. Kaminski

Representative Matters

• Represented iAnthus Capital Holdings, Inc. (CSE: IAN; OTCQX: ITHUF) in its acquisition of CBD For Life, a top-ranked producer of innovative CBD-infused wellness, self-care, and beauty products.

• Advised the owner of a charitable donation logistics company and its affiliate, a thrift retailer, in connection with its multimillion-dollar sale to a private equity joint venture; the transaction included a syndicated equity financing and a sale-leaseback of seller’s real property assets.

• Represented CJ Logistics U.S.A. Corporation and DSC Logistics, LLC in connection with the purchase of the outstanding interest in DSC Logistics, the restructuring of CJ Logistics’ assets in the United States, the merger of Dry Storage Corporation into DSC Logistics and the change of CJ Logistics’ and DSC Logistics’ names in various states; CJ Logistics America’s combined North American operations will include over 70 locations, including warehouses, transportation, freight forwarding and corporate offices.

• Represented Pennsylvania Machine Works LLC, a leading manufacturer in the forged pressure fitting industry, in connection with the multimillion-dollar sale of all of its outstanding equity to Wynnchurch Capital Partners.

• Iwan Ries & Co. v. City of Chicago, 2019 IL 124469 (Lead Attorney) (Statutory Construction case)
• Enterprise Leasing Company of Chicago v. The City of Chicago, 2017 IL 119945 (Lead Atty.) (Transactional Tax Nexus Case)
• Bartolotta vs. Dunkin' Brands Group, et al. No 2016 cv 4137 (N.D. Ill. 2016) (Lead Atty) (Consumer Fraud Act Case)
• Village of Mark v. Ill. Dept. of Revenue, No. 3-14-0660, Ill. Appellate Court, 3rd Dist. (2015) (Amicus Counsel) (Statutory Interpretation Case).
• Cigar Assoc. of America, Inc. v. Hamer, No. 2012 L 051033 (Circuit Court of Cook County, August 22, 2012) (Lead Atty.) (Vagueness Case)
• Patrick Autos, Inc. v. Hamer, 2011 L 051209 (Cook County, Illinois 2012) (Lead Atty.) (Statutory Interpretation Case)
• In the Matter of the Administrative Protest and Claim for Refund Under the Sales and Use Tax Law of [Taxpayer], California BOE (Appeals Div., March 17, 2009 (Lead Atty.) (Deduction Case)
• Pooh-Bah Enterprises, Inc. v. County of Cook, 378 Ill. App. 3d 268 (2007) (Lead Atty.) (1st Amendment Case)
• Sandwall, Jr. v. Director, Division of Taxation, Doc. 7193-2006, N.J. Tax Court (2007) (Litigation Team) ) (N.J. Estate Tax Case)
• Hitachi Data Systems Credit Corp. v. James P. McAndrew,Tax Commissioner of Ohio, No. 2003-T-2058, Ohio Board of Tax Appeals (2004) ( Lead Atty.) (Sales Tax Case)
• Arangold Corporation v. Zehnder, 204 Ill. 2d 142 (2002) (Lead Atty.) (Due Process Case)
• Caveney v. Bower, 319 Ill. App.3d 13 (March 2, 2001) (Lead Atty.) (Replacement Income Tax Case)
• Arangold Corporation v. Zehnder, 187 Ill.2d 341 (1999) (Lead Atty.) (Single Subject Case)
• John Sharp, et al. v. Direct Resources for Print, Inc., 910 S.W.2d 535 (Tex. App. 1995) (Lead Atty.) (True Object Case)
• Arangold Corporation v. Raymond T. Wagner, Jr. et al., 93 L 51285 (Cook County, Illinois 1995) (Lead Atty.) (Commerce Clause Case)
• Quill Corporation v. North Dakota Department of Revenue, 112 S.Ct. 1904 (1992) (Litigation Team) (Nexus Case)
• Miller Brewing Company v. Douglas Whitley, et al., 91 L 50465 (Cook County, Illinois 1992) (Lead Atty.) (Use Tax Case)
• Geary v. Dominicks, 129 Ill. 2d 389 (1989) (Lead Trial Atty.) (Voluntary Payment Doctrine Case)
• Meites v. City of Chicago, 184 Ill. App. 3d 887 (1989) (Lead Trial Atty.) (Chicago Lease Tax Case)
• Chicago Health Clubs v. City of Chicago, 124 Ill. 2d 1 (1988) (Lead Trial Atty.) (Chicago Amusement Tax Case)
• Satellink of Chicago, Inc. v. City of Chicago, 168 Ill. App. 3d 689 (1988) (Lead Trial Atty.) (Equal Protection Case)
• United Airlines v. City of Chicago, 116 Ill. 2d 311 (1987) (Lead Trial Atty.) (Chicago Fuel Tax Case)
• Chicago Park District v. City of Chicago, 111 Ill. 2d 7 (1986) (Lead Trial Atty.) (Boat Mooring Tax Case)
• Webster v. City of Chicago, 132 Ill. App. 3d 666 (1985) (Lead Trial Atty.) (Chicago Transaction Tax Case)
• Russell v. The Hertz Corporation, 139 Ill. App. 3d 11 (1985) (Lead Trial Atty.) (Voluntary Payment Doctrine Case)
• Commercial National Bank v. City of Chicago, 89 Ill. 2d 45 (1981) (Litigation Team) (Extraterritorial Tax Case)

• Represented AMREP Corporation (NYSE:AXR) in the sale of its newsstand distribution services and product packaging and fulfillment services businesses pursuant to the sale of capital stock of six of its direct and indirect subsidiaries.

• Obtained a decision from the California Unemployment Insurance Appeals Board granting a complete refund of approximately $300,000 in employment taxes after finding that the refund was timely filed and the refund amount was proper.

• Represented a developer and manufacturer of photonic components for optical networks in the $13.2 million sale of substantially all of its assets to two purchasers.

Admissions

• Illinois
• U.S. Tax Court
• U.S. District Court for the Northern District of Illinois
• Trial Bar of the U.S. District Court for the Northern District of Illinois
• Supreme Court of Illinois
• Supreme Court of the United States

Education

• DePaul University College of Law, J.D., 1980
• DePaul University College of Commerce, B.S.C., with highest honors in Accounting, 1977

Experience

• Duane Morris LLP
  - Partner, 2000-present
• McDermott, Will & Emery, Chicago, Illinois
  - Partner, 1992-2000
  - Senior Attorney, 1989-1991
• City of Chicago, Department of Law, Chicago, Illinois
  - Chief Assistant Corporation Counsel for Taxation, 1987-1989
  - Supervisor and Senior Attorney, 1983-1987
  - Attorney, 1981-1983
• Robert G. Peterson and Associates, Chicago, Illinois
  - Associate, 1980-1981

Professional Activities

• Adjunct Professor of Law, DePaul Law School, 2014-present
• Illinois State Bar Association
  - State and Local Tax Sections Council
  - Chairman, 2014-2015; 2000-2001
  - Tax Trends Newsletter Editor, 2002-present
• The Chicago Bar Association
  - State and Local Tax Committee
  - Chairman, 1988-1989
• Illinois Department of Revenue
  - Member, Director's Advisory Group
• Chicago Department of Revenue
  - Member, Chicagoland Chamber of Commerce Director's Liaison Group
• Chicagoland Chamber of Commerce
  - Tax Policy Council, Chairman, 2016-present
• Taxpayer Federation of Illinois
  - State Tax Committee
• Representing the Chicagoland Chamber of Commerce, negotiated the enactment of the Chicago Business Taxpayer Assistance Ordinance (Taxpayer Bill of Rights) and changes to Illinois' Penalty and Interest Act.
• Frequent lecturer on multistate, Illinois, and Chicago tax topics and unclaimed property topics before associations, such as the Council on State Taxation (COST), Chicago Tax Club, the Equipment Leasing Association of America, the Mid-America Association of Equipment Lessors, the Illinois Manufacturers Association, the Southeastern Association of Tax Administrators and the American, Illinois and Chicago Bar Associations
• American Bar Association
  -Taxation Section

Honors and Awards

• Recipient of the 2022-2023 ISBA Austin Fleming Newsletter Editors Award
• Listed #3 in Top 10 Leading Personal Tax Lawyers by Leading Lawyers, 2021

• Listed in Chambers USA: America’s Leading Business Lawyers (Tax), 2018-2024

• Listed in Super Lawyers for Illinois Tax Lawyers in 2005, 2006, 2008-2022

• Winner of the prestigious Burton Award presented to the top 30 authors in 2010 for Legal Achievement in Writing

• Listed in Leading (Tax) Lawyers for Illinois Tax Lawyers in 2005-2017

• Chicagoland Chamber of Commerce, Outstanding Leadership Award, 1999 & 2000
• Certified Public Accountant in Illinois
• AV Preeminent® Peer Review Rated by Martindale-Hubbell®

Civic and Charitable Activities

• Commissioner, Economic Development Advisory Board for Orland Park, Illinois

  -2000-2017

• Chicagoland Chamber of Commerce
  - Chairman, Tax Policy Council

Selected Publications

• Author, "The Uniformity Clause and Legislative Intent Required a Ruling for Taxpayer in Kishwaukee Auto Corral v. Department of Revenue, 2021 IL App (1st) 200236," Tax Trends, February 2022
• Author, "In Sharp Contrast From Illinois, South Dakota Strictly Applied Its ‘Single Subject’ Rule to Strike Down a Constitutional Amendment on Marijuana Regulation," Tax Trends, December 2021
• Author, "Wendella Sightseeing Company, Inc. vs. City of Chicago: Part 2," Tax Trends, October 2021
• Quoted in "Ill. Allows Retroactive Sales Tax Credits For Marketplaces," Law360, August 27, 2021
• Co-author, "Failing to Properly Terminate State Domicile Has a Taxing Result," Tax Trends, July 2021
• Author, "Income Taxes Based on Market Location a Growing Concern for Multistate Businesses," Duane Morris Alert, April 5, 2021
• Co-author, "Sourcing of TPP: When Destination and Delivery Dovetail," Tax Trends, March 2021
• Co-author, "Sourcing of Tangible Personal Property: When Destination and Delivery Dovetail," Tax Notes State, January 25, 2021
• Quoted in "Longtime Ill. Speaker Leaves Behind Complicated Tax Legacy," Law360 Tax Authority, January 19, 2021
• Author, "Is Illinois’s New Retailers’ Occupation Tax Scheme Unconstitutional?" Tax Notes State, September 21, 2020
• Quoted in "State of Wayfair: Illinois Rules Point to 'Unexpected Inconvenience'," Bloomberg Law News, Janaury 8, 2020
• Quoted in "Private Rulings Unveil Confusion Over Chicago's 'Cloud Tax,'" Bloomberg Tax, December 16, 2019
• Author, "General Assembly in Veto Session Modifies Local ROT Again," Tax Trends, December 2019
• Author, "Tax Bulk Sale/Transferee Liability Notice Required in Asset Sales," Duane Morris Alert, October 31, 2019

• Quoted in "Chicago Reaps Revenue Bonanza With Cloud Computing Tax," Bloomberg Law, September 5, 2019

• Author, "Illinois Enacts Major Tax Changes," Duane Morris Alert, July 10, 2019

• Author, "Public Law 86-272 and Digital Goods," Tax Trends, February 1, 2019

• Author, "California to Impose Sales and Use Tax on Out-of-State Internet Sales Following Landmark Supreme Court Decision," Duane Morris Alert, December 13, 2018

• Author, "Public Law 86-272 and Digital Goods," State Tax Notes, November 5, 2018

• Author, "Supreme Court Decision in Wayfair Imposes New Tax Liability on Non-U.S. Businesses," Duane Morris Alert, July 5, 2018

• Quoted in "Attorneys React To Ruling In South Dakota V. Wayfair," Law 360, June 21, 2018

• Author, "Internet Retailers Subject to State, Local Sales/Use Taxes in Historic Supreme Court Decision," Duane Morris Alert, June 21, 2018

• Author, "Supreme Court May End Web Retailing As We Know It," Duane Morris Alert, April 20, 2018

• Author, "Double Whammy: Supreme Court Reviews Sales Tax Nexus as More States Pass Remote Seller Reporting Laws," Bloomberg BNA, February 6, 2018

• Author, "Supreme Court to Review Sales Tax Physical Presence Standard; More States Pass Reporting Laws on Remote Sellers," Duane Morris Alert, January 16, 2018

• Co-author, "Illinois Slides Backward on Unclaimed Property Law," State Tax Notes, September 18, 2017; Tax Trends, December 2017

• Author, "New Illinois Budget Bill Imposes Major Tax Increases and Unclaimed Property Burdens on Businesses," Duane Morris Alert, July 14, 2017
• Co-author, "A Conservative Approach in Collecting Taxes Is Not Fraud," State Tax Notes, June 12, 2017
• Co-author, "A Presumption of Taxability Cannot Save an Extraterritorial Tax," State Tax Notes, June 5, 2017
• Author, "Illinois State Tax Update," Duane Morris Alert, January 23, 2017
• Author, "Federal Court Dismisses Illinois Consumer Fraud Act Case for Alleged Overcollection of Illinois Sales Tax," Duane Morris Alert, December 8, 2016
• Co-author, "Negligence Is Not Enough for Illinois False Claims Act Violation," State Tax Notes, October 31, 2016
• Quoted in "Bensalem and Chester officials: Slots tax ruling could be devastating," Philly.com, September 29, 2016
• Author, "Chicago Modifies Cloud Tax," State Tax Notes, February 22, 2016
• Author, "Chicago Personal Property Lease Transaction Tax Advisory: Voluntary Disclosure Form Due by January 1, 2016," Duane Morris Alert, December 2, 2015
• Author, "Illinois Appellate Court Allows City of Chicago to Expand Tax Jurisdiction to Short-term Rentals of Vehicles Outside Its Borders That Involve Chicago Residents," Duane Morris Alert, October 6, 2015
• Author,"Recent Georgia Case Illustrates How Not Filing a Tax Bulk Sales Notice in an Asset Purchase Can Be Costly to the Buyer," Duane Morris Alert, July 28, 2015
• Author, "State Tax Advisory for Nevada and Illinois," Duane Morris Alert, June 29, 2015
• Quoted in "Supreme Court Allows Challenge to Colorado Notice Requirements on Sales Tax Collection," Accounting Today, March 3, 2015
• "Cook County Use Tax Declared Invalid by Illinois Appellate Court," Duane Morris Alert, August 4, 2014
• "New Chair Comment," Illinois State Bar Association Tax Trends, Vol.58, No.1, July 2014
• Quoted in "Bad Illinois 'Amazon' Opinion Leads to Bad Legislative Remedy," State Tax Notes, June 16, 2014
• "Chicago DOR Expands Lease Transaction Tax," State Tax Notes, September 2, 2013

• Co-author, "A Note from the Co-Editors," ISBA Tax Trends, July 2013

• "Cook County, Illinois, Use Tax Update," Duane Morris Alert, May 17, 2013
• Co-author, "Recent Developments in New York's Taxation of Unauthorized Life Insurers," Duane Morris Alert, May 3, 2013; republished by Law360, May 22, 2013
• Co-author, "A Note from the Co-Editors," ISBA Tax Trends, July 2012
• Co-author, "The History and Status of Local Sales Tax Sourcing in Illinois," State Tax Notes, April 16, 2012
• "Due Process Tax Nexus and the Expatriate Inter Vivos Trust," Estate Planning Magazine, March 2012
• Co-author, "Log Rolling Versus the Single Subject Rule," The United States Law Week, February 28, 2012
• Co-author, "A Note from the Co-Editors," ISBA Tax Trends, February 2012
• "Editor's Note," ISBA Tax Trends, July 2011
• "Illinois, Michigan and California State Tax Advisory." Duane Morris Alert, July 15, 2011
• "Acquisition of Company Assets May Include Hidden Unclaimed Property Liabilities," ISBA Tax Trends, May 2011
• Co-author, "A Note from the Co-Editors," ISBA Tax Trends, April 2011
• "Online Retailers and Vendors Advertising on Illinois-based Websites Subject to Tax, Beginning July 1, 2011," Duane Morris Alert, March 24, 2011
• Co-author, "A Note from the Co-editors," ISBA Tax Trends, February 2011
• Co-author, "Content-Based Tax Exemptions and the First Amendment," ISBA Tax Trends, January 2011
• "A Note from the Co-Editors," ISBA Tax Trends, January 2011
• "Acquisition of Company Assets: Beware of Unclaimed Property Liability," The Corporate Counselor, Vol. 25, #8, December 2010
• "Chicago Tax Law Update," Duane Morris Alert, November 29, 2010
• "Seventh Circuit Ruling on Personal Jurisdiction in Hemi Case May Impact All Internet Retailers ," Duane Morris Alert, November 24, 2010
• Co-author, "Will the Passage of Health Care Insurance Reform in Combination with the Provena Decision Dramatically Limit the Availability of Not-for-Profit Hospitals to Claim the Property Tax Charitable Exemption in Illinois?" ISBA Tax Trends, November 2010
• "Acquisition of Company Assets May Include Unclaimed Property Liabilities," Duane Morris Alert, October 29, 2010
• "Co-Editor's Note," ISBA Tax Trends, September 2010
• "Local Government Taxes" and "Miscellaneous Issues Affecting State and Local Taxes," chapters in State and Local Taxation (Illinois) 2010 Edition, published by the Illinois Institute for Continuing Legal Education
• "Tax Amnesties in Florida, Illinois, Kansas, Minnesota, Nevada, New Mexico and D.C. ," Duane Morris Alert, August 24, 2010
• "Illinois Enacts New Tax Amnesty," Duane Morris Alert, August 20, 2010
• "Co-Editor's Note," ISBA Tax Trends, August 2010
• "Editor's Note," Tax Trends, July 2010
• Co-author, "Health Care Insurance Reform and Illinois' Provena Decision: What's Next for Hospitals' Charity Property Tax Exemption?" Chicago Hospital News, June 2010
• "Recent Tax Changes Affect Companies Doing Business in Colorado, Massachusetts and Pennsylvania," Duane Morris Alert, April 9, 2010
• Co-author, "Does the Voluntary Payment Doctrine Trump State Unclaimed Property Laws?" Tax Trends, April 2010
• "Editor's Note," Tax Trends, April 2010
• "Editor's Note," Tax Trends, January 2010
• "Editor's Note," Tax Trends, November 2009
• "Editor's Note," Tax Trends, September 2009
• Co-author, "Does the Voluntary Payment Doctrine Trump State Unclaimed Property Laws?" State Tax Notes, August 3, 2009
• Co-author, "Content-Based Tax Exemptions and the First Amendment," State Tax Notes, August 17, 2009
• "Editor's Note," Tax Trends, July 2009
• "A Note from the Co-Editors," ISBA Tax Trends, May 2009
• "A Note from the Co-Editors," ISBA Tax Trends, April 2009
• "United States: The Allocation and Sourcing of Service Income in E-Commerce for State Income Tax Purposes," Chapter 26 of the Internet Business Law Services 2009 Global E-Business Law & Taxation
• "Attention Web-Based Service Providers Get Ready to be Taxed," NATP TAXPRO Journal, Winter 2009
• "State Tax Update for Entities Doing Business with Companies or Customers Located in New York and Massachusetts," Duane Morris Alert, January 27, 2009
• "Summary of the New Proposed ROT (and Use Tax) Regulations As They Relate to Vehicles – Effective July 1, 2008," Tax Trends, August 2008
• "Recent Trends in State and Local Tax Law," Inside the Minds, Common Issues in Tax Law, 2008
• "Recent Trends in State and Local Tax Law," in the book Common Issues in Tax Law, Aspatore Books, 2008
• "Recent Tax Changes Impact Companies Doing Business in Massachusetts, Nevada and Utah," Duane Morris Alert, July 16, 2008
• "Court Strips Chicago of Its Exotic Dancing Tax as Violating the First Amendment," Tax Trends, March 2008
• Case summary article on Pooh-Bah Enterprises, Inc. v. Cook County, City of Chicago, et al, Ill. App. Court (1st Dist. 12/21/2007), Tax Trends, February 2008
• "Appellate Court Holds Chicago's Exotic Dancing Tax Violates First Amendment," State Tax Notes, February 11, 2008
• "Chicago Adds New Taxes for 2008," Tax Trends, January 2008
• Co-author, "A Note from the Co-Editors," Tax Trends, January 2008
• "A New Franchise Tax Amnesty and Some Major Changes to the Illinois Income Tax Signed into Law," Tax Trends, September 2007
• "Intangible Holding Companies Under Increased Fire," ipFrontline.com, August 25, 2007
• Co-author, "Chapter 7: Local Government Taxes" and "Chapter 14: Miscellaneous Issues Affecting State and Local Taxes," Illinois State and Local Taxation 2004 Edition plus 2007 Supplement published by the Illinois Institute for Continuing Legal Education (IICLE)
• "Recent Case Update from the June 2007 State and Local Tax Council Meeting," ISBA's Tax Trends, August 2007
• "Substantial Tax Penalties Can Be Avoided by the Proper Tax Reporting of Damage Awards and Settlements," Tax Trends, August 2006
• "State Tax Advisory - NEXUS - Use Tax - Drop Shipments," Tax Trends, August 2006
• "Avoiding Substantial Penalties by Properly Reporting Damage Awards and Settlements," The Tax Advisor, August 2006.
• "Gross Revenue Tax: Will Illinois be Next?" ISBA Tax Trends, May 2006
• "Does Your Foreign, International or Interstate Business Have a Hidden and Costly State Tax Liability?" Illinois State Bar Association's Tax Trends, March 2006
• "City of Chicago Tax Increases," ISBA's Tax Trends, March 2005.
• "Public Act 93-1068," ISBA's Tax Trends, March 2005.
• "The Illinois State Chamber of Commerce v. John Filan, et. al., No. 04 Ch 06750 (Decision dated November 29, 2004)," Tax Trends, January 2005
• "The Streamlined Sales Tax Amnesty: To Wait or Not to Wait, That is the Question," ISBA's Tax Trends, March 2005.
• "The Streamlined Sales Tax Amnesty: To Wait or Not to Wait, That is the Questions," State Tax Notes, February 7, 2005
• 2004 Illinois State and Local Taxation Practice Handbook
  - Author, "Local Government Taxes"
  - Author, "Miscellaneous Issues Affecting State and Local Taxes"
• "Changes to Illinois' Tax Laws," Tax Trends, August 2004
• Co-author, "The Ins and Outs of Understanding the Illinois Income Tax," Tax Trends, July 2004
• "The Illinois Supreme Court Limits the Ability of Consumers to Challenge State Taxes: An Analysis of Wexler vs. The Wirtz Corporation, Illinois Supreme Court, April 1, 2004," Tax Trends, May 2004
• "Illinois High Court Limits Ability of Consumers to Challenge State Taxes: An Analysis of Wexler v. The Wirtz Corp.," Council on State Taxation (COST) Practitioner Connection, May 2004
• "Circuit court requires the Department of Revenue to have evidence to support its administrative decision: A review of Hollinger International, Inc. v. Bower, 02 L 051514 (Cir. Ct. Cook, 1/6/04)," ISBA Tax Trends, March 2004
• "Taxpayers Beware: Illinois Broadens Its State and Local Real Estate Transfer Taxes," The (Illinois) Chamber Tax Institute Tax Institute Alert, March 10, 2004 and Tax Trends, the newsletter of the Illinois State Bar Association's State & Local Taxation Section, April 2004
• "Repayments of Loans Made by Lessors Are Now Taxable Under Ohio Sales/Use Tax," The Law Journal's Equipment Leasing Newsletter, January 2004
• "Zebra Technologies Corporation v. Topinka," Tax Trends, December 2003
• "Illinois' New Tax Amnesty," Tax Trends, October 2003
• "Analysis of Two Recent Tax Cases Decided by the Illinois Appellate Court," Tax Trends, August 2003
• "Illinois Supreme Court Narrows Constitutional Protections of Taxpayers - or, in Other Words - Where Has All the Reasonableness Gone?" State Tax Notes, April 7, 2003; Tax Trends, June 2003
• "Case Synopses," Tax Trends, April 2003. Article summarizes two recent opinions from the Circuit Court of Cook County, Illinois: Mead Corporation v. Illinois Department of Revenue - Circuit Court of Cook County, Illinois (No. 00 CH 7854) December 2, 2002 and Groesbeck v. Bower, et al.
• "The Taxman Cometh," Treasury & Risk Management, November 2002
• "Don't Expect a Refund if you pay an Unconstitutional Tax," Tax Trends, October 2002
• "Responsible Person Liability Under State Tax Law: Officers and Employees Beware, the Taxman is Looking at You," State Tax Notes, March 18, 2002; Duane Morris Client Advisory, August 2002
• Contributing Author, amicus brief, Milwaukee Safeguard Insurance vs. Selcke, State Tax Notes, November 5, 2001
• Unclaimed Property Laws: A Potential Nightmare for the Unsuspecting Business, Duane Morris Client Advisory, Winter 2001
• Software Savings: Businesses Can Reap Substantial Tax Savings from the Proper Structuring of their Software Purchases, Duane Morris Client Advisory, March 2001
• State and Local Taxes: What Every Business Should Know, Duane Morris handout October 2000
• Co-author, "1999 Legislative Synopsis," ISBA T4 Trends, February 2000
• "Illinois Supreme Court Strikes Blow Against the Single Subject Rule in Tax Cases," State Tax Notes, December 6, 1999, ISBA Tax Trends, May 2000
• "Municipal Administrative Courts: Speedy Justice at What Cost?" Illinois Bar Journal, January 2000
• Co-author, Local Government Taxes (Ch. 7), IICLE's Illinois State and Local Taxation Handbook, 1993, 1997 and 2000
• Editor and Author, Research Institute of America's Illinois Tax Handbook, 1998 and 1999 Ed.
• Co-author, Illinois Income Tax Considerations (Ch. 6) IICLE's Organizing and Advising Illinois Businesses Handbook - 1993 and 1999 Ed.
• "Chicago Enacts its Version of a Taxpayer Bill of Rights," State Tax Notes, May 31, 1999
• "Doing Business in Illinois: The Constitutional Limitations on the Taxation of Occupations by Home Rule Municipalities," DePaul Business Tax Journal, Spring 1999
• Chicago's Transaction Tax: Has Time Come to Say Goodbye to this Tax?, Tax Trends, April 1998
• "The Illinois Single Subject Rule: Another Weapon in the Fight Against State Taxation," State Tax Notes, May 11, 1998
• "State Audits of Unclaimed Property," Tax Management (BNA) Multistate Tax Report, January 23, 1998 and Tax Management Memorandum, February 16, 1998
• Co-author, "The Unclaimed Property Audit Process (What Every Business Should Know)," The Grossman Report, Winter 1997
• "Chicago's Transaction Tax: Is it Good for Business?" Chicagoland Chamber of Commerce Action Newsletter, November 1997
• "Illinois Appellate Court Reaffirms Broad Concept of Unitary Business Under Income Tax Law," State and Local Taxes Weekly, (RIA), May 5, 1997
• "Statutory Nexus: When Constitutional Nexus Just Isn't Enough," Cost State Tax Report, 1996
• "Chicago Overhauls Administrative Tax Hearing System," State and Local Taxes Weekly (RIA), November 4, 1996
• Co-author, "Unclaimed Property Laws: A Potential Nightmare for the Unsuspecting Businesses," State and Local Taxes Weekly (RIA), December 10, 1991 and 15BA Tax Trends, January 1996
• "Texas denies Atty's Fees Relief Under 42 USC Section 1988," Jones Day State Tax Review, October 1995
• "State Taxes as Civil Rights Violations: Attorneys See Awards Against States Under Section 1988 of the Civil Rights Act," State and Local Taxes Weekly (RIA), August 14, 1995
• "Chicago Institutes Major Changes to its Business Taxes," State and Local Taxes Weekly (RIA), June 12, 1995
• Co-author, "Officer and Employee Liability for Unpaid Sales/Use Taxes," ISBA Tax Trends, November 1994
• Co-editor, ABA Sales and Use Tax Handbook, 1993 Ed.
• "Overview of Municipal and Local Taxes (Chapter 83) of Illinois Tax Service," Matthew Bender, 1993
• "Illinois' Investment Tax Credit for Property Used in Retailing: Where to Draw the Line?" MW&E State Tax Review, Winter 1993
• "Illinois' Investment Tax Credit-Recent Legislative Changes Solve Some Past Problems," ISBA Tax Trends, December 1993
• "High Court Reviews Escheat Priority Among States," State and Local Taxes Weekly (RIA), April 12, 1993
• "Chicago's New Use Tax: How it Works," MW&E State Tax Review, Winter 1992
• Co-author, "Quill: The Decision and its Impact," State and Local Taxes (Special Report) (RIA), June 4, 1992
• "Illinois' New Computer Software Tax," Cost State Report, February 8, 1991
• "Doing Business in Illinois: The Constitutional Limitations on the Taxation of Occupations By Home Rule Municipalities," DePaul Business Law Journal Vol. 2, Spring 1990
• "Joint Tenancy and a Residential Mortgage: An Unmarried Couple's Estate Tax Problems," Illinois Bar Journal, July 1981

Selected Speaking Engagements

• Speaker, "Pathways to Practice Success from the Best and the Brightest: Session 1," SALT’s Through the Legal Looking Glass Series, Webinar, February 16, 2022
• Speaker, "Untangling the Challenges with Market-Based Sourcing," State Taxation (COST) Income Tax Webinar, April 29, 2021
• Presentator, "Illinois’ 2021 Destination Based Sales Tax Sourcing," ISBA State and Local Tax Section, Webinar, October 28, 2020

• Instructor, "Sales Taxation of Services," COST, Intermediate/Advanced Sales Tax School, Atlanta, GA, May 22, 2019

• Speaker, “Illinois, Chicago and Cook County Tax Update,” ISBA, 2020 SALT Conference, January 30, 2020

• Speaker, "Chicago and Cook County Tax Update," Illinois State Bar Association, 2019 State & Local Tax Conference, January 31, 2019

• Presentator, "Taxing The Internet: When “Settled Law” Becomes Unsettled" at the ISBA State and Local Tax Section Live Webcast, December 4, 2018.

• Presentation, "What Remote Sellers Should be Doing" at the Post-Wayfair Economic Nexus Tax Conference 2018: Navigating Nexus and Managing Multistate Tax Risk in Chicago, IL, September 24, 2018

• Instructor, "Sales Taxation of Services," COST, Intermediate/Advanced Sales Tax School, Atlanta, GA, May 23, 2018

• Speaker, "Chicago, Cook County, and State of Illinois Tax Changes and Case Update," Illinois State Bar Association, January 31, 2018

• Panelist, "Nexus Theories for Taxation of Transactions Beyond a State or Municipal Border," COST's 48th Annual Meeting, Orlando, Florida, October 23, 2017
• Speaker, "Chicago and Cook County Tax Update," Illinois State Bar Association, January 27, 2017
• Speaker, "Chicago and Other Local Taxes on Digital Products and Cloud Services," Illinois CPA Society, January 26, 2017
• Speaker, "Sales Taxation of Services," Council on State Taxation, Atlanta, May 18, 2016
• Speaker, "Chicago's Cloud Tax," Chicago Bar Association, May 12, 2016
• Speaker, "Illinois State and Local Tax Update," Illinois State Bar Association 2016 State & Local Tax Conference, January 29, 2016
• Speaker, "Illinois State and Local Tax Update," Illinois CPA Society 2016 State & Local Tax Conference, January 28, 2016
• Speaker, "Updates and Hot Issues in Sales & Use Tax," State & Local Tax Conference, Chicago, January 20, 2015
• Speaker, "Recent Developments in State and Local Tax – 2014," Illinois State Bar Association's Spring Conference, Chicago, May 22, 2014
• Speaker, "Services Sales and Use Tax Issues," Cost 2013 Intermediate/Advanced Sales Tax School, Atlanta, May 1, 2013
• Speaker, "Recent Developments In State and Local Tax," Illinois State Bar Association, February 21, 2013
• Speaker, "Cook County Use Tax and City of Chicago (Tax) Developments," Chicago Area Institute for Professionals in Taxation, February 20, 2013
• Moderator, "Unclaimed Property Reporting in Illinois," Lorman Seminar, Elk Grove Village, Illinois, February 12, 2013
• Panelist, Charitable Property Tax Exemptions in Illinois: Evolution or Revolution?" Illinois State Bar Association Seminar, Chicago, March 13, 2012
• Panelist, "Taxation and Your Business Clients," Illinois Institute for Continuing Legal Education, Springfield, Illinois, February 24, 2012
• Panelist, "Taxation and Your Business Clients," Illinois Institute for Continuing Legal Education, Chicago, February 16, 2012
• Speaker, "Sales and Use Tax in Illinois," Lorman Seminar, Chicago, February 1, 2012
• Speaker, "Case Law and Regulatory Developments," Illinois State Bar Association Seminar on "Recent Developments in State and Local Tax," Chicago, December 1, 2011
• Speaker, "Non-Traditional Constitutional Attacks on State Tax Statutes," 41st Annual Meeting of the Council on State Taxation, Phoenix, Arizona, October 22, 2010
• Speaker, "Case Law and Regulatory Developments," Illinois State Bar Association's Recent Developments in State and Local Tax - 2010 Seminar, September 30, 2010
• Speaker, "Unclaimed Property Priority Rules," UPPO Annual Conference, Orange County, Florida, March 8, 2010
• Speaker, "Sales Tax Issues for New-Vehicle Dealers," Chicago Automobile Trade Association seminar, Oakbrook Terrace, Illinois, December 21, 2009
• Speaker, "First Amendment in Taxation," FTA 2009 Annual Meeting, Denver, Colorado, June 1, 2009
• Speaker, Illinois State and Local Taxes," Chicago Sales and Use Tax Seminar, November 20, 2008
• Speaker, "The Demise of Free Hospital Care," Illinois State Bar Association Seminar on "The Changing Nature of Charitable Exemptions," November 8, 2007
• Speaker, "Procedures for Obtaining Relief from Municipal Taxes," Chicago Bar Association (CBA) State and Local Tax Committee - Protesting a Tax Assessment Seminar, Chicago, Illinois, October 15, 2007
• Speaker, "State Tax Developments," Illinois State Bar Association Seminar, May 24, 2007
• "Minimizing Manufacturer Sales and Use Tax Liability in Illinois," National Business Institute Seminar, June 2005.
• Speaker, "Sales/Excise Tax Nexus," Council on State Taxation, May 2005.
• Speaker, "Overview of Illinois Taxes for The General Practitioner," ISBA Annual Meeting, June 2004
• Speaker, "The Basics of Local Transaction Taxes," ISBA Annual Meeting, June 2004
• Speaker, "The Ins and Outs of Understanding the Illinois Income Tax," ISBA Annual Meeting, June 2004
• Speaker, "Sales Taxation of Services" class, Committee on State Taxation (COST) Advanced Sales, Use and Gross Receipts Taxes School, Itasca, Illinois, May 2004
• Speaker "Local Taxes," "Protesting A Tax Assessment" seminar, October 2004
• "Unclaimed Property Reporting in Illinois," Lorman Education Services program, Schaumburg, Illinois, October 1, 2003
• "First Amendment Issues in State Taxes," American Bar Association meeting, September 12, 2003
• Speaker, "Unclaimed Property Reporting in Illinois," Rosemont, Illinois, June 6, 2003
• Speaker, "Illinois Sales and Use Tax for Manufacturers," Willowbrook, Illinois, June 3, 2003
• Speaker, "State and Local Tax: Current Developments and Hot Topics," Chicago, Illinois, March 17, 2003
• Panelist, "Tax Law and Bankruptcy," American Bar Association Tax Committee, Winter Meeting, San Antonio, Texas, January 24, 2003
• Speaker, "New Tax Legislation and Case Law," Chicago Tax Club, Chicago, Illinois, June 17, 2002
• Speaker, "Service Taxes," Council on State Taxation School, Atlanta, Georgia, June 26, 2002
• Presenter, "Unclaimed Property Issues," Unclaimed Property Seminar, Lorman Educational Services, Rosemont, Illinois, June 18, 2002
• Presenter, "Sales and Use Tax for Manufacturers," National Business Institute, Oak Brook, Illinois, March 21, 2002
• Presenter, "Illinois Sales and Use Tax for Manufacturers," National Business Institute Seminar, December 4, 2001.