User:NathanPatterson

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NathanPatterson is a tax accountant. I'm still learning the ropes here at Wikipedia, so most of my edits are simple corrections and clarifications. With some extra time and energy coming in the next few months, I will contribute more often to the general articles on Federal income and transfer taxation in the United States and to the US state and local taxation articles.

Additionally, I plan on creating an article on basic timing concepts in Federal income taxation and a hierarchy of associated case law.

I have a few other cases I want to outline, in no particular order:

  • Jones v. Flowers, 547 US (2006)
  • State Farm v. Campbell, 538 US 408 (2003)

I'll add to this list as time goes on.

Some current article ideas include:

State and Local Taxation

  • Sales, Use, and Gross Receipts Taxes
    • Nexus concepts
    • Streamlined Sales Tax Project
    • Washington State Business and Occupation (B&O) Tax" [1]
    • New Mexico Gross Receipts and Compensating Tax
  • Income and Franchise Taxes
    • Nexus concepts
    • Unitary business concepts