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4 St. & Loc. Tax Law. [i] (1999)

handle is hein.journals/stlotalwy4 and id is 1 raw text is: The State ad I cal Tax Lavyerv ARTICLES State Tax Challenges to Related Party Transactions Craig B. Fields The Other Nexus: Transactional Nexus and the Commerce Clause Jeffrey A. Friedman and Kendall L. Houghton Calculating the Sales Factor for Service Businesses Scott J. Heyman and Marc Weinstein Are You Losing Your Net Operating Losses? State Limitations May Prevent Full Utilization Glenn D. Todd, Sharlene Amitay, and Jean L. Russell Constitutional Limitations on State and Local Power to Tax a Deregulated Electric Industry Robert H. Uehling and Peter G. Stathopoulos State Withholding Taxes on the Personal Service Income of Nonresident Independent Contractors Steven B. Long The Supreme Court and State Taxation: 1997-98 An Indication of Things (Not to) Come? Carter G. Phillips and Nathan C. Sheers NOTES Pelican Chapter Associated Builders & Contractors, Inc. v. Edwards Gillette Co. v. Commissioner Texaco-Cities Service Pipeline Co. v. McGaw Deer Park v. Harris County Appraisal District Firstar Corp. v. Commissioner of Revenue J. C. Penney Co. v. Balka 1998 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS Published by Section of Taxation, American Bar Association With the Assistance of Georgetown University Law Center 59 YEARS OF PUBLIC SERVICE VOL. 4, 1999