Open Weaver Banks represents clients in state and local tax controversies at the administrative, trial and appellate levels. Her work includes income, franchise, sales and use, and property tax matters. Specifically, Open has advised on and litigated complex SALT matters associated with unitary combination, the constitutionality of the “throw-out” apportionment rule, intangible holding company nexus, addback of interest and intangible deductions, the application of P.L. 86-272, qualification for sales and use tax exemptions, and the availability of personal income tax credits for taxes paid to other jurisdictions.
Open’s clients come from a broad spectrum of industries, including insurance, financial services, media and technology, cable and telecommunications, automotive, construction and manufacturing.
Before focusing solely on state and local tax, Open represented clients in federal tax planning and controversy matters. Her federal tax background provides an invaluable perspective on state and local tax issues.