This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition includes developments in investment tax credit limitations, the exhaustion of administrative remedies, and cloud service taxation. We also spotlight a couple of recent decisions from the Empire State.
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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
Timothy A. Gustafson
Partner
Sacramento , United States
Charles C. Kearns
Partner
Washington, DC, United States
Daniel H. Schlueter
Partner
Washington, DC, United States
Maria M. Todorova
Partner
Atlanta, United States
Eric S. Tresh
Partner
Atlanta, United States
Scott Wright
Partner
Atlanta, United States