Tax Warrior Chronicles

The Wayfair Decision—Is Your Business Exposed?

Posted on Wed, Jun 27, 2018

By: Chris Barbuto, CPA, MT


The U.S. Supreme Court’s (the Court) decision last week in the case of South Dakota v. Wayfair, Inc. brings with it a monumental shift in the way states can assert authority to collect sales tax from sellers located outside of their state.  The Court’s finding in favor of South Dakota may be viewed as unfavorable to many, however it provides some clarity and certainty to sales tax rules that vary greatly state-to-state.

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Tax Refund Opportunity for Philadelphia Residents Working Outside PA

Posted on Thu, Mar 23, 2017

By: Rosalind W. Sutch, CPA & Chris Catarino, CPA


Taxpayers residing in Philadelphia and working outside of Pennsylvania (full or part-time) may be eligible for a refund of their Philadelphia Wage Tax. This refund opportunity recently became available due to a far-reaching U.S. Supreme Court decision, explained further below. Accordingly, many taxpayers, employers, and non-local tax practitioners are not aware of this opportunity.

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Posted on Fri, Jun 26, 2015

Today, as a nation, we celebrate diversity, equality and another huge step forward for civil rights. 

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Landmark Marriage Equality Case Could Simplify Tax Filing for Same-Sex Spouses

Posted on Thu, Apr 30, 2015

On April 28, 2015, the U.S. Supreme Court heard oral arguments in Obergefell v. Hodges, a case involving statewide bans on same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. Although not a tax case, the Court's decision, expected this summer, could nonetheless affect same-sex spouses' taxes in a number of ways.

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Words Matter – Supreme Court to Decide on ObamaCare Linchpin

Posted on Wed, Mar 04, 2015

The Affordable Care Act (AKA ObamaCare) changed the face of healthcare insurance upon its passage in 2010.  At its base, there are insurance mandates.  These mandates no longer permit denying insurance coverage due to pre-existing conditions and placing lifetime caps on medical treatment.  As generous as these mandates are, they need to be funded. There are two revenue streams created by ObamaCare that fund these mandates.

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DOL Revises Definition of Spouse Under FMLA

Posted on Tue, Feb 24, 2015

The Department of Labor (DOL) has announced it will issue a Final Rule change to extend Family and Medical Leave Act (FMLA) benefits to all married same-sex couples effective March 27, 2015.

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IRS Takes Action Based on Supreme Court Decision on Severance Pay

Posted on Mon, Feb 23, 2015

Last year we were all disappointed by a huge taxpayer loss in the Supreme Court case of the US v. Quality Stores in March 2014. The Supreme Court decided that severance pay constitutes wages subject to FICA and the Railroad Retirement Tax Act (RRTA). 

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BREAKING NEWS – U.S. Supreme Court to Rule on State Same-Sex Marriage Bans

Posted on Fri, Jan 16, 2015

On Friday, January 16, 2015, the U.S. Supreme Court announced it will review an appellate court’s decision to uphold a ban on same-sex marriage. The court’s decision could bring gay marriage to 14 more states and may ultimately determine whether state bans on same-sex marriage are unconstitutional.

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BIG NEWS! SCOTUS to Decide FICA Tax Treatment of Severance Pay

Posted on Mon, Oct 07, 2013

Cert granted in U.S. v. Quality Stores and this is big news!

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UPDATE: New York MTA Payroll Tax Still Constitutional

Posted on Wed, Aug 14, 2013


As we posted last year, New York State Supreme Court Judge R. Bruce Cozzens ruled that the New York Metropolitan Transportation Authority’s (MTA) controversial payroll mobility tax (“MCTMT”) was unconstitutional. 

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