Debra Herman is the author of the U.S. Supreme Court Update, a monthly column for Thomson Reuters Checkpoint's Journal of Multistate Taxation and Incentives. Click here to read the November/December column.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.