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The BR State + Local Tax Spotlight: April 2025
The BR State + Local Tax Spotlight April 2025
Joshua M. Sivin, Melanie L. Lee, Craig B. Fields, Nicole L. Johnson, Irwin M. Slomka, Stephanie N. Terinoni
Alert

Deference Denied to the South Carolina Department of Revenue
The BR State + Local Tax Spotlight April 2025
Stephanie N. Terinoni
Newsletter

The BR State + Local Tax Spotlight: March 2025
The BR State + Local Tax Spotlight March 2025
Joshua M. Sivin, Melanie L. Lee, Craig B. Fields, Nicole L. Johnson, Stephanie N. Terinoni, Eugene J. Gibilaro
Newsletter

The BR State + Local Tax Spotlight: February 2025
The BR State + Local Tax Spotlight February 2025
Joshua M. Sivin, Melanie L. Lee, Craig B. Fields, Nicole L. Johnson, Stephanie N. Terinoni, Eugene J. Gibilaro
Alert

Indiana Department of Revenue Determines that Video Game Enhancement Offerings are Not Subject to Sales Tax
The BR State + Local Tax Spotlight February 2025
Stephanie N. Terinoni
Alert

Supreme Court of Ohio Affirms Denial of Healthcare Service Provider’s Commercial Activity Tax Refund Claim
The BR State + Local Tax Spotlight January 2025
Stephanie N. Terinoni
Newsletter

The BR State + Local Tax Spotlight: January 2025
The BR State + Local Tax Spotlight January 2025
Joshua M. Sivin, Melanie L. Lee, Eugene J. Gibilaro, Mitchell A. Newmark, Irwin M. Slomka, Stephanie N. Terinoni
Newsletter

The BR State + Local Tax Spotlight: November 2024
The BR State + Local Tax Spotlight November 2024
Joshua M. Sivin, Melanie L. Lee, Eugene J. Gibilaro, Stephanie N. Terinoni, Mitchell A. Newmark, Craig B. Fields
Alert

Everyone Wins: Pennsylvania BF&R Grants a Partial Refund to a Manufacturing Company Before the Commonwealth Revamps its BF&R Tax Dispute Process
The BR State + Local Tax Spotlight November 2024
Stephanie N. Terinoni

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Abir, Austin
Abrams, Barry
Achilles, Jennifer
Adkins, John
Adler, Emanuel
Ahn, Hannah
Ahuja, Samir
Ainscow, Donald
Akhavannik, Hussein
Alabre, Rither
Alameddine, Natalie
Alessi, Kerri
Alpert, Stephen
Ambrose, Garrison
Andreasen, Michael
Andrews, Bryant
Apelboim, Ory
Appling, Kathryn
Arculin, R. Andrew
Aria, Zachary
Arnold, James
Arnold, Roy
Arnold, Scott
Aryani-Sabet, Samar
Bain, Sonia
Baldwin, Paige
Barot, Samarth
Barrett, Caitlin
Barrett, Lauren
Barry, D. Morgan
Barry, Michael
Barychev, Yelena
Bassman, Barak
Batchelor, Ashton
Baum, Kevin
Beaser, Lawrence
Becker, Samuel
Bednarek, Nicolas
Bedow, Rodney
Beech, Clifton
Belknap, Thomas
Bell, Alexander
Bell, Michael
Bennett, William
Beral, Arash
Berg, Karin
Bergman, Gregory
Berman, Alexander
Bernard, Cory
Bernstein, Jerry
Berry, Dalila
Best, Dalila
Bickley, Susan
Blevins, Jonathan
Blickman, Daniel
Block, Steven
Blondman, Mark
Bockert, Shaun
Bodner, David
Bodzin, Eric
Boggs, George
Bord, Simon
Bordo, Gregory
Borg, Max
Bozzelli, Linsey
Bradley, Maya
Bran, Paul
Brand, Mitchell
Breiman, Gil
Breskal, Saul
Brida, Ryan
Brier, Thomas
Briggs, Bridget
Brill, Nathan
Brinkman, Kyle
Brocker, Rachel
Broderson, Joshua
Brodie, Stephen
Brook, Stephen
Brooks, Fredric
Brown, Harrison
Brownstein, Benjamin
Brownstein, Jacob
Bruno, Kevin
Buchholz, Tyler
Burrows, Robyn
Butcher, Jayme
Buziak, Leigh Ann
Byers, Justina
Cahn, Edward
Cain, Zachary
Calkins, Mary
Callarman, Zackary
Callobre, Anthony
Campisi, Lisa
Carlson, Kierstan
Carrier, Jennifer
Carroll, Thomas
Carter, James
Carter, Melanie
Carvalho, Julie
Casimir, Dominique
Casson, Ryan
Catalano-Leckerman, Ashley
Caudill, Christopher
Cavanaugh, Patrick
Cebi Elkei, Ekinsu
Chamoun Taranto, Grace
Chane, Lawrence
Chang, Cheryl
Chen, Jessie
Cheraghchi, Naveed
Chester, Robert
Chiarodo, Justin
Childress, Emily
Chinitz, Marilyn
Chow, Robert
Chowdhury, Naadia
Chung, Ha Gyun
Cialino, Thomas
Cifarelli, Kevin
Cioffi, Michael
Clark, Alexandra
Clifton-Lee, Daisy
Coe, Ross
Cogan, Harris
Cohen, David
Cohen, Kipp
Cohen, Michael
Cohn, Rachel
Coles, Amy
Collin, J. Fraser
Collins, Patrick
Combs, Jacqueline
Comisky, Matthew
Concha, Carla
Connors, Beth
Conway, Richard
Coppock, Erin
Cournoyer, Thomas
Coyle, Lisa
Craig, Bradford
Craig, Ryan
Crane, Joseph
Crane, Molly
Crawford, Matthew
Cretella, James
Crikelair, Heidi
Cronin, Gregory
Cross, Andrew
Cruse, William
Cu, Nicoline
Cunningham, Kathleen
Cuomo, Travis
Currier, Anna
Cusick, Katharine
D'Angelo, Massimo
Damon, Sean
Daniels, Jennifer
Dante, Frank
Darbee, Michael
Davis, Walter
Dean, Aubre
DeBeer, Jeffrey
Dehel, Francis
Deiulis, Michael
DeLancey, Merle
Delany, Brendan
DeLaPerriere, Amanda
Denci, Michael
DePizzo, Christopher
Dewey, Susan
Diamond, Harris
Dickens, Timothy
DiDomenico, Vanessa
Dierssen-Morice, Rikke
Doan, Hien (Grant)
Doherty, Kevin
Dominguez, John Paul
Dondershine, Alexander
Donelan, Caroline
Donohue, Michael
Dorey, David
Dorsey, William
Doshi, Dipu
Dubow, Steven
Duncan, Cole
Durante, Kyle
Dysard, Christopher
Eastgate, P. Gavin
Ebach, Spencer
Eddy, Kevin
Edwards, Cory
Egan, Patrick
Ehling, Dennis
Eig, Jason
Ellis, James
Eng, Diana
England, Jonathan
Esposito, Michael
Evans, Abigail
Evans, Rachel
Faust, Emanuel
Feigenbaum, Alan
Feinman, Michael
Feldman, Clara
Fickes, Jeffrey
Fields, Craig
Fink, Blake
Finkelstein, Dayna
Firgau, Amanda
Fishbein, Ali
Fitzpatrick, Charles
Flanders, Craig
Fleishman, Ashley
Fletcher, Andrew
Flick, Lawrence
Forster, Lauren
Francella, Carmen
Franco, Katherine
Frank, Donald
Franklin, Dylan
Franzblau, Deborah
Frazier, Sarah
French, Timothy
Friel, Beth
Frye, Jason
Gallimore, Naomi
Ganze, Gabrielle
Garelick, Jamie
Garvey, Jourdan
Gaston, Shonette
George, Bruce
Gerber, Laurie
Gerber, Sara
Gershon, Carol
Gervais, Michelle
Gesek, Gabrielle
Gibbons, John
Gibilaro, Eugene
Gilbert, David
Gildea, Therese
Giles, James
Gilliam, Jack
Gilmore, Jamison
Gische, Judith
Glass, Alyssa
Goldenberg, Gary
Goldfeder, Steven
Goldman, Jonathan
Gopal, Serena
Gorman, James
Gracin, Hank
Grasso, Jeanne
Graves, Erica
Graziano, Michael
Greenbaum, Michael
Greenfield, Michael
Greenspan, Deborah
Griest, Melissa
Grigorian, Narbeh
Grossman, Jon
Grossman, Sarah
Guerra, Ricky
Gulant, Joseph
Guth, Nicholas
Haas, Andrew
Haddad, Ryan
Haft, Adam
Haller, Anthony
Hambelton, Andrew
Hamra, Noe
Handler, Robert
Hannon, Shane
Haq, S Omar
Harbist, Nicholas
Harden, Stephanie
Haring, Craig
Harkiewicz, Erin
Harrall, Alison
Harris, Mark
Hart, Collin
Haskell, Mark
Hassid, Alex
Heintz, John
Heller, Norman
Henneberry, Molly
Henry, Bradley
Henry, Shawna
Henry, Terry
Herman, Andrew
Herman, Ira
Hernandez, Jonathan
Higdon, Jack
Hill, Margaret
Hill, Tyler
Hirsch, Jason
Hoffman, Alan
Holman, Benjamin
Homyk, Matthew
Hor-Chen, Stephanie
Horwitz, Leslie
Hruby, Timothy
Huang, Tianmei
Huber, Joshua
Hudson, Danielle
Hunter, Bret
Hussey, Emily
Hutchins, K. Terrell
Iannucci, Michael
Ibarra-Van Oostenrijk, Ana
Ikenson, Frederick
Iley, Brooke
Imes, Linda
Jackson, Joseph
Jackson, Xavier
Jacobi-Parisi, Sophie
Jacobs, Cory
Jacobs, Robert
Jacobson, David
Jahangir, Shadi
Jain, Parth
Jain, Reena
James, Dennis
Jang-Busby, Travis
Janiszewski, Aria
Januszewski, Amanda
Jochum, Elizabeth
Johnson, Nicole
Jones, Daniel
Jones, Emma
Jordan, Marquel
Jordan, Toni
Joseph, Michael
Jost, Peter
Jury, Oliver
Kadlec, Michael
Kahan, Robert
Kamarck, Lynn
Kaplan, Scott
Kaplan, Stephanie
Kashdan, Alan
Kaslow, Matthew
Katris, Basileios
Kaufman, Andrew
Kearney, Jacob
Kearney, Kelly
Keen, Jonathan
Kelbon, Regina Stango
Kelly, James
Kelsen, Peter
Kessler, John
Kessling, Nikki
Khani, Dominique
Khutorsky, Kim
Kim, Jason
Kim, Michael
Kimball, John
Kimura, Christopher
King, Jonathan
Klein, Sharon
Knafo, Lauren
Knee, Howard
Knoeckel, Mary Ann
Kopsidas, Andrew
Korman, Hilary
Korn, Jonathan
Kornfeld, Linda
Koval, Stephen
Krezalek, Martin
Kronenberg, David
Kuller, Henry
Kuritzkes, Rebecca
Kurtz, Jamie
Kuruvilla, Susan
Lactaoen, Sierra
Lamden, Seth
Landy, Adam
Lashin, Jodi
Lavella, Justin
Laver, Adam
Lawler, William
Lechtman, Evan
Lee, Heewon
Lee, Joyce
Lee, Melanie
Lerner, Marc
Lesser, Bruce
Lessler, Jay
Letourneau, Keith
Levicoff, Robert
Levin, Mara
Levy, Ashley
Levy, Samuel
Lewis, Timothy
Liberman, Lois
Lieblich, Alan
Linsin, Gregory
Livingstone, Asia
LLagostera, Domingo
Loeb, Jonathan
Loesberg, Michael
Loomba, Namrata
Louizos, Stacy
Louros, John
Lowther, Frederick
Lucian, John
Lupton, Michael
Lurie, Daniel
Luskin, Martin
Lutchen, Alexa
Luter, Jason
Mabe, Danielle
Mallon, Dana
Malow, Jennifer
Malynn, Todd
Mandato, Albert
Manion, Christopher
Mann, Hollye
Manning, Mark
Mapes, Justin
Marcus, Tara
Marencik, Louise
Margolis, Mike
Marion, Charles
Marlow, Leslie
Martin, Andrew
Martin, Melissa
Martin, Pauline
Mashack, Mark
Mashayekh, Mahnush
Masland, John
Mather, Rachel
Maylath, Carly
McClure, Shannon
McDermott, Matthew
McDonald, Krista
McElroy, Jessica
McKinley, Christina
McMillan, Neil
McNeill, Christopher
McSweeney, Stephen
McUmber, Maegan
Medveckus, Michael
Meehan, John
Meier, Luke
Melampy, Peter
Merkel, Dana
Meyer, Theodore
Michael, Helen
Michaelson, Robyn
Miller, Timothy
Milligan, Jack
Milunas, Anna
Mindlin, Jill
Mingione, Anthony
Mings, Ernestine
Mintz, Josef
Miranda, Jorge
Mitchell, Dylan
Mitchell, Jonathan
Mittman, Robert
Moise, David
Momanaee, Audrey
Montalbano, Michael
Montenegro Ordoñez, Scarlett
Moore, Gregory
Moore, Jonathan
Morabito, Michael
Moran, Joseph
Moran, Kevin
Morgan, Daniel
Morosco, Taylor
Morris, Amber
Morris, Daniel
Morrow, Kenneth
Moskol, Scott
Mott, Cassandra
Mouchette, Morgan
Moyer, Michael
Mullen, Tyler
Mullman, Michael
Munzer, Cynde
Murawsky, Melissa
Murphy, Margaret
Murphy, Melissa
Murray, James
Nagy-Normyle, Avery
Najafali, Jaleh
Nazarian, Hagop
Nesbitt, Amica
Newman, Alexander
Newmark, Mitchell
Nisenbaum, Alex
Noonan, Amanda
Nordlinger, Dean
O'Donnell, Lauren
O'Kelly, Eamon
O'Malley, Kevin
O'Neil, Brian
O'Neill, James
Ochroch, Kathy
Ogle, Michael
Orel, Rebecca
Orlacchio, Adam
Orlofsky, Stephen
Ortega, Victoria
Osendarp, Joanne
Osofsky, Emily
Otero, Christine
Ottaviano, Kenneth
Packer, Holli
Packer, Rachel
Paine, Cynthia
Palermo, Julia
Palmer, Grant
Pandolfini, Katie
Pappas, Nicholas
Paradkar, Ameya
Parnes, Eric
Parsly, David
Passerini, Kevin
Paszamant, Brian
Paul, Jacob
Pecsenye, Timothy
Pekarsky, William
Pennartz, Stephen
Pennington, Shane
Perini, Jean-Claire
Perkins, Zachary
Perry, Alexander
Perry, David
Petersen, Christopher
Peterson, Daniel
Petitt, Robert
Pham, Lillian
Phillips, Gabrielle
Phillips, Stacy
Pickle, Jenifer
Piscopo, Michelle
Plisner, Jamie
Polito, Marc
Polon, Ira
Poluka, Joseph
Pontikes, Rachael
Porter, Chad
Portnoy, Ori
Powell, Linda
Powers, Allison
Proujansky, Adam
Purcell, Cameron
Purpura, Ryan
Pyke, Bobbye
Querns, Ann
Rabinowitz, Mark
Radabaugh, Natalie
Rafeek, Ikhwan
Rahman, Lamiya
Ranzini, Gregory
Rapa, Anthony
Rappaport, Louis
Ray, Jason
Reeder, Michael
Reger, Ofer
Reid, Luke
Reisberg, Joshua
Reisman, Jason
Reith, Thomas
Reuter, Christy
Reyes, Benjamin
Rhynhart, Daniel
Richter, Jeffrey
Riesel, Sheila
Ringer, Brandy
Riskowitz, Julia
Rist, Jeremy
Rivas, Jacinda
Roberts, Mya
Rodriguez, Maria
Romagnoli, Natasha
Rose, Madeleine
Rosenfeld, Jeffrey
Rosenfeld, Jeffrey
Rosenfeldt, Philip
Rosenthal, Jeffrey
Ross, James
Ross, Malcolm
Royce, Kristina
Rubin, Michael
Rubis, Sabrina
Rylaarsdam, Daniel
Saadi, Yvonne
Saeedi, Daniel
Safa, Omid
Salgado, R. Anthony
Salters, Sydney
Samlin, Scott
Sanders, Caitlin
Sanders, Michael
Sanders, Tiffany
Sandilands, T. Malcolm
Sandoval, Victor
Sandstrom, Frederick
Sansweet, Adam
Santoyo, Mathew
Saslow, Brendan
Scacchitti, Melissa
Schaedle, Michael
Schaller, Rachel
Scheffler, Michael
Schlossberg, Lewis
Schmandt, Michael
Schnur, Peter
Schrag, Andrew
Schrier, Stephen
Schulman, Ellie
Schulman, Jeffrey
Schultz, Derek
Schwarz, Timothy
Scivetti, Elaine
Scott, Robert
Segall, Frank
Seiden, Adam
Sestito, Joel
Shannon, Kathleen
Shapiro, Jake
Shapiro, Joel
Shemtob, Brandon
Shiffman, Brad
Shin, Karen
Shinehouse, Robert
Shoemaker, Douglas
Short, Jennifer
Shoumer, Steven
Shtasel, Laurence
Silberfarb, Michael
Silberfeld, Ashley
Singleton, Richard
Sivin, Joshua
Skakel, Deborah
Skinner, Nina
Slater, Donald
Slattery, Michael
Slomka, Irwin
Smaler, Rachel
Smith, Edward
Smith, James
Smith, Scott
Snitman, Shaun
Snyder, Brett
Snyderman, Jason
Sobol, Daniel
Soffen, Stephen
Soloff, Peter
Solomon, Elaine
Sonnenberg, Heather
Sopp, William
Spadafino, Frank
Spaniel, Lisa
Spears, David
Spencer, Amy
Spencer, G. Evan
Spiller, Nicholas
Spitz, Megan
Spurling, Kaitlin
Stack, Michael
Staiger, James
Steele, Fiona
Stein, Robert
Sterling, Mitchell
Stewart, Thomas
Stickley, Gustav
Stone, Yaffa
Stonelake, Benjamin
Stoolman, Michael
Streibich, Wayne
Strober, Joshua
Suleymanov, Juliana
Swartz, Kailea
Swensson, Erica
Swoyer, Michael
Tagvoryan, Ana
Takaloo, Saam
Tambussi, M. David
Tamulonis, Frank
Tankersley, Sarah
Tarr, Stanley
Tarzik, Corey
Tatarowicz, Philip
Tavella, Kathryn
Taylor, Jillian
Telfort, Mirlande
Terinoni, Stephanie
Thimmig, Michael
Thomas, David
Thomas, Jane
Thomas, Lawrence
Thomas, Matthew
Thomas, Scott
Thorpe, Camila
Thorpe, Sarah
Tidey, Nora
Tinkham, Paige
Tobia, George
Toghian, Jennifer
Topping, Theresa
Tower, Eric
Trainor, Maria
Trainor, Michael
Treiber, Matthew
Troodler, Shlomo
Tsoflias, Peter
Tulloch, Alycia
Tzur, Paul
Udelson, Alix
Udo, Kathleen
Valente, Peter
Valocchi, Ian
Ventresca, Samuel
Vidas, Mary
Vigo Marqués, Paula
Vizza, Gregory
Volman, Josef
Wah, Stephen
Waldron, Jonathan
Walker, Samuel
Wallack, Samantha
Ward, Brett
Ward, Rebecca
Weibley, Richard
Weigel, Alan
Weiner, Craig
Weinstein, Barron
Weiss, Gabrielle
Weissbart, Sean
Weissman, Peter
Welch, Joseph
Wentworth, Nicole
West, Kaitlyn
Westle, Thomas
Wharton, Nneka
Whelan, Stephen
White, Andrew
Wigley, Benjamin
Wilcoxson, Christopher
Williams, A. Kelly
Williams, Jordan
Winton, John
Wirthlin, John
Wiser, Holly
Wittmeyer, Brock
Wixted, John
Wolf, Bradley
Wong, Gregory
Wong, Russell
Wood, Megan
Wright, Shawn
Yan, Huaou
Yannella, Philip
Young, Elizabeth
Young, Neil
Zamani, Allison
Zeiger, Alan
Zeineddin, R. Paul
Zhang, Maggie
Zhang, Peiran
Zhang, Ping
Zola, Jared
Zucker, Evan
Zumbrun, Stephen
Zvolensky, Jillian
Zwillenberg, Naomi

- Any -
Accounting, Cost & Pricing Issues in Government Contracting
ADA Title III Litigation & Compliance
ADG M&A
Anti-Money Laundering & Economic Sanctions
Antitrust Counseling & Litigation
Appellate Litigation
Asia Practice
Banking & Commercial Finance Litigation
Bankruptcy & Restructuring
Benefits & Executive Compensation
Bid Protests
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Blank Rome Government Relations LLC
Business Litigation
California Proposition 65 (“Prop 65”)
Campaign Finance & Election Law
Capital Markets
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Claims
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Class Action Defense
Commercial Finance
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Congressional, Agency, & Internal Investigations
Consumer Finance Litigation
Copyright
Copyright Litigation
Corporate
Corporate Governance
Credit Management
Creditor Group Representation
Cross Border / International
Cross Border M&A
Custody & Access Rights
Data Rights, Licensing & IP Issues in Government Contracting
Delaware Corporate Litigation
Department of Energy (“DOE”) Contracting
DIP Financing
Distressed M&A & Reorganization in Bankruptcy
Divorce Proceedings
Drugs & Medical Devices
Economic Sanctions
Emerging Companies
Employee Stock Ownership Plans (“ESOPs”)
Employment Litigation
Energy - Litigation & Investigations
Environmental
Environmental Counseling & Compliance
Environmental Due Diligence
Environmental Enforcement
Environmental Litigation
Environmental, Social, and Governance (“ESG”)
Equipment Leasing
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Export Controls
False Claims Act Investigations & Defense
FATCA Compliance
Finance
Finance & Restructuring
Financial Institutions Litigation and Regulatory Compliance (“FILARC”)
FinTech
Foreign Agents Registration Act (“FARA”) Compliance
Foreign Corrupt Practices Act & Anti-Corruption
Foreign Investment in the United States
Fund Finance
Government Contracts
Government Relations & Political Law
Healthcare - Litigation & Product Liability
Historic Rehabilitation Tax Credit
Insurance Recovery
Intellectual Property
Intellectual Property Litigation
Inter Partes Reviews & Post-Grant Proceedings
Internal Investigations
International Insolvency
International Litigation, Defense, and Arbitration
International Tax
International Trade
Investment Management
Investment Management - Tax
IP Due Diligence
IP Licensing & Technology Transactions
Labeling & Advertising
Labor & Employment
Labor Management Relations
Litigation
Lobbying & Ethics Law
Low Income Housing Tax Credit
Maritime - Environmental
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Maritime - Litigation
Maritime - Regulatory Compliance
Maritime - Restructuring
Maritime - Transactions & Finance
Mass Torts & Complex Disputes
Matrimonial & Family Law
Mergers & Acquisitions
New Markets Tax Credit
Nonprofit Formation & Compliance
Patent Litigation
Patent Overview
Patent Prosecution
Policy & Political Law
Privacy Class Action Defense
Privacy, Security & Data Protection
Product Liability
Product Liability Recall
Professional Malpractice Defense
Qualified Opportunity Zone Funds
Real Estate, Construction & Development
Regulatory Compliance
Renewable Energy Tax Credit
Securities & Shareholder Litigation
Severe Weather Emergency Recovery Team (“SWERT”)
Shareholder Activism
SPACs
State + Local Tax
State Attorneys General
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Structured Finance
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Tax
Tax Controversy
Tax Credit Finance
Tax-Exempt Organizations
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Trademark
Trademark Litigation
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White Collar Defense & Investigations
Workouts & Out of Court Restructuring/Bankruptcy Alternatives

- Any -
Acquisitions & Dispositions
ADG Bankruptcy
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ADG Cybersecurity & Data Privacy
ADG Environmental
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Life Sciences
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Registered Funds, Board Members & Investment Advisers
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Venture Capital
Zoning, Land Use, Tax Incentives & Planning

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