Holland & Hart state and local tax partner Steve Young was quoted in Law360 Tax Authority’s Jan. 21 article entitled, “Utah Case Could Upend Residency And State Income Taxation.” A case pending before the Utah Supreme Court could set a precedent for determining the circumstances under which a state can declare who qualifies as a resident and thus is subject to state income tax. Young discusses how the constitutional issues and facts before the Utah justice are compelling enough to attract the attention of the American College of Tax Counsel (ACTC), a group of top tax professionals in the nation that typically only weigh in on cases before the U.S. Supreme Court. Young, a Fellow of the College, co-authored the ACTC brief.
"The problems under the constitution are numerous," Young said. "Due process problems that violate the minimum contacts test we all learned about in law school. And then you've got [the] commerce clause, because if every state had this taxing scheme that would clearly be multiple taxation among various states."
Click here to read the Law360 Tax Authority Jan. 21 article: “Utah Case Could Upend Residency And State Income Taxation,” (subscription required).