This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes a discussion of the Illinois Appellate Court’s recent decision in Labell v. City of Chicago, insights regarding Maryland’s net operating loss deduction, and, to celebrate the opening of our new San Diego office, a spotlight on California tax cases.

Check out the scoreboard here.