Even those of us who practice in the state and local tax (SALT) field have been exposed to federal judicial tax doctrines. Many have been applied by state courts in SALT matters and have even been codified by some states. Read about the origins of the following four lesser known doctrines, and learn how these doctrines may be used by taxpayers and states in the SALT context: 

  • The Manifest Injustice Doctrine
  • The Square Corners Doctrine
  • The Unmistakability Doctrine
  • The Doctrine of Election

Read the full State Tax Notes article by Sutherland SALT attorneys Amy Nogid and Hanish Patel.