Of Counsel Michael Semes discusses recent tax cases and the implications for the future of state and local tax litigation in an article for Tax Notes titled “Recent Decisions and Hearing Forecast Future SALT Litigation.” Published August 5, 2024, the article looks at E.I. duPont de Nemours and Co. v. Commissioner of Revenue, Dkt. No. 9485-R (Minn. T.C. 2024) and U.S. Bank National Association v. South Carolina Department of Revenue, Dkt. No. 20-ALJ-17-0168-CC (S.C. Admin. Law Ct. 2024) and the ramifications for digital advertising taxes.