Friday, February 10, 2012
W. Scott Wright, Jonathan A. Feldman & Andrew D. Appleby (Sutherland Asbill & Brennan, Atlanta), Courting Independence: The Rise of Effective State Tax Courts and Tribunals, 63 State Tax Notes 475 (Feb. 6, 2012):
It is clear that an independent tax court or tribunal is crucial for fair, effective, and efficient state tax administration. Several states, such as Oregon and New Jersey, prove that independent judicial branch tax courts are not only feasible but extremely effective and efficient. Taxpayers would welcome this appellate forum in all states.
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