Eversheds Sutherland SALT Scoreboard – Quarter 2, 2026
August 13, 2026
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results.
This edition discusses the unitary business principle and federal restrictions on state taxation (Public Law 86-272 and the Anti-Head Tax Act), along with a spotlight on Arkansas cases.
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If you have any questions about this Legal Briefing, please feel free to contact any of the attorneys listed or the Eversheds Sutherland attorney with whom you regularly work.
Key contacts
Todd G. Betor
Partner
New York, United States
Michele Borens
Partner
Washington, DC, United States
Elizabeth S. Cha
Partner
New York, United States
Jonathan A. Feldman
Partner
Atlanta, United States
Jeffrey A. Friedman
Partner
Washington, DC, United States
Ted W. Friedman
Partner
New York, United States
Jeremy P. Gove
Partner
New York, United States
Timothy A. Gustafson
Partner
Sacramento , United States
Charles C. Kearns
Partner
Washington, DC, United States
Chelsea E. Marmor
Partner
New York, United States
Daniel H. Schlueter
Partner
Washington, DC, United States
Maria M. Todorova
Partner
Atlanta, United States