Hughes, David A.

David A. Hughes

Partner

500 West Madison Street Suite 3700, Chicago, IL USA 60661

Overview
Experience
Insights

Overview

David Hughes focuses his practice on state and local tax controversies and state tax planning. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies. David advises Fortune 500 companies, privately-held companies, middle-market businesses, and individuals on strategies to minimize their state and local tax exposure, maintain compliance, and reduce the risk of audit problems. This includes income tax, sales/use tax, franchise tax, gross receipts tax, unclaimed property, state unemployment insurance, credits and incentives, and excise tax matters involving nexus, apportionment, business income, unitary business groups, credits, losses, and exemptions.

In addition to helping clients all over the country structure their businesses to reduce state and local tax liabilities, David represents them in audits, administrative proceedings, litigation, and appeals. He has argued cases for clients at the Illinois Supreme Court, the Illinois Appellate Court, and the New York Supreme Court (Appellate Division).

Prior to joining the firm, David was a partner and Chair of the State and Local Tax (SALT) Group at HMB Legal Counsel, a well-established, tax-focused law firm based in Chicago, Illinois.

As an active thought leader and speaker in the SALT community, David offers a unique perspective and knowledge drawn from years of hands-on, practical experience.

Experience

*MeadWestvaco Corp. v. Illinois Department of Revenue, 128 S.Ct. 1498 (income tax on sale of non-unitary division).

*Irwin Industrial Tool Co. v. Department of Revenue, 238 Ill. 2d 332, 938 NE2d 459, 345 Ill. Dec 20 (use tax on airplane hangared outside the state).

*Milwaukee Safeguard v. Selcke, 179 Ill. 2d 94, 688 NE2d 68 , 227 Ill. Dec 731 (constitutional challenge to insurance premiums tax).

*Borden Chemicals and Plastics v. Zehnder, 726 NE2d 73, 312 Ill. App 3d 35 (income tax on non-resident limited partner).

*Home Interiors & Gifts v. Illinois Department of Revenue, 251 Ill. Dec 820, 741 NE2d 998 (income tax on interest from non-working capital).

*The Home Depot USA v. Hamer, Illinois Appellate Court unpublished order (sales tax bad debt deduction).

*Ogden Chrysler Plymouth v. Bower, 251 Ill. Dec 820, 741 NE2d 998 (sales tax on car manufacturer incentive payments).

*Exxon Corp. v. Bower, Illinois Appellate Court unpublished order (income tax on distributive share from non-resident partnerships).

*Stark Materials Company v. Illinois Department of Revenue, 812 NE2d 362, 349 Ill. App 3d 316 (sales tax on delivery charges).

*The Dow Chemical Company v. Illinois Department of Revenue, 359 Ill. App. 3d 1, 832 NE2d 284 , 295 Ill. Dec 133 (unitary business group determination for income tax).

*Nationwide General Insurance Company, et al. v. Shapo, 263 Ill. Dec 210 , 767 NE2d 936 (insurance premiums tax refunds for unconstitutional tax).

*Nicor Corp. v. Illinois Department of Revenue, No. 1-07-1359 (Illinois Appellate Court, unpublished) (income tax on sale of subsidiary).

*Shared Imaging v. Hamer, 84 NE3d 398 (use tax on leased equipment stored in Illinois).

*Robin Ingle v. New York Tax Appeals Tribunal, et al., 110 AD3d 1392, 973 NYS2d 877 (New York residency case).

*RN Acquisition, LLC v. PACCAR Leasing Co., 464 Ill. Dec. 850, 214 N.E.3d 296 (interpretation of tax clause in motor vehicle lease agreement).

*Experience gained by attorney prior to joining Kilpatrick

Insights