Stanley R. Kaminski concentrates his practice in the areas of state and local taxation, including sales/use tax, franchise tax and multistate corporate and individual income tax issues. Mr. Kaminski's practice also encompasses abandoned property/escheat issues.

A certified public accountant, he previously served as the City of Chicago's First Chief Assistant Corporation Counsel for Taxation.

Mr. Kaminski has handled hundreds of cases in the state and local tax area. He has also written numerous articles and chapters on state and local taxation for the Research Institute of America, Council on State Taxation, the Illinois Institute for Continuing Legal Education, State Tax Notes, Tax Management, Inc. and Matthew Bender. He was the author of the Research Institute of America's Illinois Tax Handbook. Mr. Kaminski is also a frequent lecturer and guest speaker for organizations, such as the Chicago Tax Club, the National Business Institute and the Council on State Taxation. Moreover, he is a regular lecturer at the Council on State Taxation's "Advanced Sales Tax" School.

Mr. Kaminski is a former chair of the State and Local Tax Committee of the Chicago Bar Association and the Illinois State Bar Association's State and Local Tax Section Council. He is a member of the Taxation Section of the American Bar Association and the Advocate Society. Mr. Kaminski is a 1980 graduate of DePaul University School of Law and a 1977 graduate of DePaul University College of Commerce.

Representative Matters

Pooh-Bah Enterprises, Inc. v. County of Cook, 2007 Ill. App. Lexus 1354 (2007) (Lead Atty.)
Sandwall, Jr. v. Director, Division of Taxation, Doc. 7193-2006, N.J. Tax Court (2007) (Litigation Team)
Hitachi Data Systems Credit Corp. v. James P. McAndrew,Tax Commissioner of Ohio, No. 2003-T-2058, Ohio Board of Tax Appeals (2004) ( Lead Atty)
Arangold Corporation v. Zehnder, 204 Ill. 2d 142 (2002) (Lead Atty.)
Caveney v. Bower, 319 Ill. App.3d 13 (March 2, 2001) (Lead Atty.)
Arangold Corporation v. Zehnder, 187 Ill.2d 341 (1999) (Lead Atty.)
John Sharp, et al. v. Direct Resources for Print, Inc., 910 S.W.2d 535 (Tex. App. 1995) (Lead Atty.)
Arangold Corporation v. Raymond T. Wagner, Jr. et al., 93 L 51285 (Cook County, Illinois 1995) (Lead Atty.)
Quill Corporation v. North Dakota Department of Revenue, 112 S.Ct. 1904 (1992) (Litigation Team)
Miller Brewing Company v. Douglas Whitley, et al., 91 L 50465 (Cook County, Illinois 1992) (Lead Atty.)
Geary v. Dominicks, 129 Ill. 2d 389 (1989) (Lead Trial Atty.)
Meites v. City of Chicago, 184 Ill. App. 3d 887 (1989) (Lead Trial Atty.)
Chicago Health Clubs v. City of Chicago, 124 Ill. 2d 1 (1988) (Lead Trial Atty.)
Satellink of Chicago, Inc. v. City of Chicago, 168 Ill. App. 3d 689 (1988) (Lead Trial Atty.)
United Airlines v. City of Chicago, 116 Ill. 2d 311 (1987) (Lead Trial Atty.)
Chicago Park District v. City of Chicago, 111 Ill. 2d 7 (1986) (Lead Trial Atty.)
Webster v. City of Chicago, 132 Ill. App. 3d 666 (1985) (Lead Trial Atty.)
Russell v. The Hertz Corporation, 139 Ill. App. 3d 11 (1985) (Lead Trial Atty.)
Commercial National Bank v. City of Chicago, 89 Ill. 2d 45 (1981) (Litigation Team)

Professional Activities

Illinois State Bar Association
- State and Local Tax Section Council
- Chairman, 2000-2001
The Chicago Bar Association
- State and Local Tax Committee
- Chairman, 1988-1989
Illinois Department of Revenue
- Member, Director's Advisory Group
Chicago Department of Revenue
- Chairman, Chicagoland Chamber of Commerce Director's Liaison Group
Chicagoland Chamber of Commerce
- Tax Equity Task Force
Representing the Chicagoland Chamber of Commerce, negotiated the enactment of the Chicago Business Taxpayer Assistance Ordinance (Taxpayer Bill of Rights) and changes to Illinois' Penalty and Interest Act.
Advocate Society
Frequent lecturer on multistate, Illinois, and Chicago tax topics and unclaimed property topics before associations, such as the Council on State Taxation (COST), Chicago Tax Club, the Equipment Leasing Association of America, the Mid-America Association of Equipment Lessors, the Illinois Manufacturers Association, the Southeastern Association of Tax Administrators and the American, Illinois and Chicago Bar Associations
Regular lecturer on state and local taxation
-including multistate and Illinois tax law for the National Business Institute and the Lorman Educational Services
American Bar Association
-Taxation Section

Admissions

Illinois
Illinois Supreme Court
United States Tax Court
United States District Court for the Northern District of Illinois (Including Trial Bar)
United States Supreme Court

Education

DePaul University College of Law, J.D., 1980

Experience

Duane Morris LLP
- Partner, 2000-present
McDermott, Will & Emery, Chicago, Illinois
- Partner, 1992-2000
- Senior Attorney, 1989-1991
City of Chicago, Department of Law, Chicago, Illinois
- Chief Assistant Corporation Counsel for Taxation, 1987-1989
- Supervisor and Senior Attorney, 1983-1987
- Attorney, 1981-1983
Robert G. Peterson and Associates, Chicago, Illinois
- Associate, 1980-1981

Civic and Charitable Activities

Commissioner, Economic Development Advisory Board for Orland Park, Illinois
Chicagoland Chamber of Commerce
- Tax Equity Task Force

Honors and Awards

Listed in Super Lawyers for Illinois Tax Lawyers in 2005 and 2006
Listed in Leading (Tax) Lawyers for Illinois Tax Lawyers in 2005, 2006, 2007, 2008
Chicagoland Chamber of Commerce, Outstanding Leadership Award, 1999 & 2000
Certified Public Accountant in Illinois

Selected Publications

Author, "Summary of the New Proposed ROT (and Use Tax) Regulations As They Relate to Vehicles – Effective July 1, 2008," Tax Trends, August 2008
Author, "Recent Trends in State and Local Tax Law," Inside the Minds, Common Issues in Tax Law, 2008
Author, "Recent Trends in State and Local Tax Law," in the book Common Issues in Tax Law, Aspatore Books, 2008
Author, "Recent Tax Changes Impact Companies Doing Business in Massachusetts, Nevada and Utah," Duane Morris Alert, July 16, 2008
Author, "Court Strips Chicago of Its Exotic Dancing Tax as Violating the First Amendment," Tax Trends, March 2008
Author, case summary article on Pooh-Bah Enterprises, Inc. v. Cook County, City of Chicago, et al, Ill. App. Court (1st Dist. 12/21/2007), Tax Trends, February 2008
Author, Appellate Court Holds Chicago's Exotic Dancing Tax Violates First Amendment," State Tax Notes, February 11, 2008
Author, "Chicago Adds New Taxes for 2008," Tax Trends, January 2008
Co-Author, "A Note from the Co-Editors," Tax Trends, January 2008
Author, "A New Franchise Tax Amnesty and Some Major Changes to the Illinois Income Tax Signed into Law," Tax Trends, September 2007
"Intangible Holding Companies Under Increased Fire," ipFrontline.com, August 25, 2007
Co-Author, "Chapter 7? Local Government Taxes" and "Chapter 14 ? Miscellaneous Issues Affecting State and Local Taxes," Illinois State and Local Taxation 2004 Edition plus 2007 Supplement published by the Illinois Institute for Continuing Legal Education (IICLE)
"Recent Case Update from the June 2007 State and Local Tax Council Meeting," ISBA's Tax Trends, August 2007
"Substantial Tax Penalties Can Be Avoided by the Proper Tax Reporting of Damage Awards and Settlements," Tax Trends, August 2006
"State Tax Advisory - NEXUS - Use Tax - Drop Shipments," Tax Trends, August 2006
"Avoiding Substantial Penalties by Properly Reporting Damage Awards and Settlements," The Tax Advisor, August 2006.
"Gross Revenue Tax: Will Illinois be Next?" ISBA Tax Trends, May 2006
"Does Your Foreign, International or Interstate Business Have a Hidden and Costly State Tax Liability?" Illinois State Bar Association's Tax Trends, March 2006
Author, "City of Chicago Tax Increases," ISBA's Tax Trends, March 2005.
Author, "Public Act 93-1068," ISBA's Tax Trends, March 2005.
"The Illinois State Chamber of Commerce v. John Filan, et. al., No. 04 Ch 06750 (Decision dated November 29, 2004)," Tax Trends, January 2005
Author, "The Streamlined Sales Tax Amnesty: To Wait or Not to Wait, That is the Question," ISBA's Tax Trends, March 2005.
"The Streamlined Sales Tax Amnesty: To Wait or Not to Wait, That is the Questions," State Tax Notes, February 7, 2005
2004 Illinois State and Local Taxation Practice Handbook
- Author, "Local Government Taxes"
- Author, "Miscellaneous Issues Affecting State and Local Taxes"
"Changes to Illinois' Tax Laws," Tax Trends, August 2004
Co-Author, "The Ins and Outs of Understanding the Illinois Income Tax," Tax Trends, July 2004
"The Illinois Supreme Court Limits the Ability of Consumers to Challenge State Taxes: An Analysis of Wexler vs. The Wirtz Corporation, Illinois Supreme Court, April 1, 2004," Tax Trends, May 2004
"Illinois High Court Limits Ability of Consumers to Challenge State Taxes: An Analysis of Wexler v. The Wirtz Corp.," Council on State Taxation (COST) Practitioner Connection, May 2004
"Circuit court requires the Department of Revenue to have evidence to support its administrative decision: A review of Hollinger International, Inc. v. Bower, 02 L 051514 (Cir. Ct. Cook, 1/6/04)," ISBA Tax Trends, March 2004
"Taxpayers Beware: Illinois Broadens Its State and Local Real Estate Transfer Taxes," The (Illinois) Chamber Tax Institute Tax Institute Alert, March 10, 2004 and Tax Trends, the newsletter of the Illinois State Bar Association's State & Local Taxation Section, April 2004
"Illinois' New Tax Amnesty," Tax Trends, October 2003
"Analysis of Two Recent Tax Cases Decided by the Illinois Appellate Court," Tax Trends, August 2003
"Illinois Supreme Court Narrows Constitutional Protections of Taxpayers - or, in Other Words - Where Has All the Reasonableness Gone?" State Tax Notes, April 7, 2003; Tax Trends, June 2003
"Case Synopses," Tax Trends, April 2003. Article summarizes two recent opinions from the Circuit Court of Cook County, Illinois: Mead Corporation v. Illinois Department of Revenue - Circuit Court of Cook County, Illinois (No. 00 CH 7854) December 2, 2002 and Groesbeck v. Bower, et al.
"The Taxman Cometh," Treasury & Risk Management, November 2002
"Don't Expect a Refund if you pay an Unconstitutional Tax," Tax Trends, October 2002
"Responsible Person Liability Under State Tax Law: Officers and Employees Beware, the Taxman is Looking at You," State Tax Notes, March 18, 2002; Duane Morris Client Advisory, August 2002
Contributing Author, amicus brief, Milwaukee Safeguard Insurance vs. Selcke, State Tax Notes, November 5, 2001
Unclaimed Property Laws: A Potential Nightmare for the Unsuspecting Business, Duane Morris Client Advisory, Winter 2001
Software Savings: Businesses Can Reap Substantial Tax Savings from the Proper Structuring of their Software Purchases, Duane Morris Client Advisory, March 2001
State and Local Taxes: What Every Business Should Know, Duane Morris handout October 2000
"Co-Author, "1999 Legislative Synopsis," ISBA T4 Trends, February 2000
"Illinois Supreme Court Strikes Blow Against the Single Subject Rule in Tax Cases," State Tax Notes, December 6, 1999, ISBA Tax Trends, May 2000
"Municipal Administrative Courts: Speedy Justice at What Cost?" Illinois Bar Journal, January 2000
Co-Author, Local Government Taxes (Ch. 7), IICLE's Illinois State and Local Taxation Handbook, 1993, 1997 and 2000
Editor and Author, Research Institute of America's Illinois Tax Handbook, 1998 and 1999 Ed.
Co-Author, Illinois Income Tax Considerations (Ch. 6) IICLE's Organizing and Advising Illinois Businesses Handbook - 1993 and 1999 Ed.
"Chicago Enacts its Version of a Taxpayer Bill of Rights," State Tax Notes, May 31, 1999
"Doing Business in Illinois: The Constitutional Limitations on the Taxation of Occupations by Home Rule Municipalities," DePaul Business Tax Journal, Spring 1999
Chicago's Transaction Tax: Has Time Come to Say Goodbye to this Tax?, Tax Trends, April 1998
"The Illinois Single Subject Rule: Another Weapon in the Fight Against State Taxation," State Tax Notes, May 11, 1998
"State Audits of Unclaimed Property," Tax Management (BNA) Multistate Tax Report, January 23, 1998 and Tax Management Memorandum, February 16, 1998
Co-Author, "The Unclaimed Property Audit Process (What Every Business Should Know)," The Grossman Report, Winter 1997
"Chicago's Transaction Tax: Is it Good for Business?" Chicagoland Chamber of Commerce Action Newsletter, November 1997
"Illinois Appellate Court Reaffirms Broad Concept of Unitary Business Under Income Tax Law," State and Local Taxes Weekly, (RIA), May 5, 1997
"Statutory Nexus: When Constitutional Nexus Just Isn't Enough," Cost State Tax Report, 1996
"Chicago Overhauls Administrative Tax Hearing System," State and Local Taxes Weekly (RIA), November 4, 1996
Co-Author, "Unclaimed Property Laws: A Potential Nightmare for the Unsuspecting Businesses," State and Local Taxes Weekly (RIA), December 10, 1991 and 15BA Tax Trends, January 1996
"Texas denies Atty's Fees Relief Under 42 USC Section 1988," Jones Day State Tax Review, October 1995
"State Taxes as Civil Rights Violations: Attorneys See Awards Against States Under Section 1988 of the Civil Rights Act," State and Local Taxes Weekly (RIA), August 14, 1995
"Chicago Institutes Major Changes to its Business Taxes," State and Local Taxes Weekly (RIA), June 12, 1995
Co-Author, "Officer and Employee Liability for Unpaid Sales/Use Taxes," ISBA Tax Trends, November 1994
Co-Editor, ABA Sales and Use Tax Handbook, 1993 Ed.
"Overview of Municipal and Local Taxes (Chapter 83) of Illinois Tax Service," Matthew Bender, 1993
"Illinois' Investment Tax Credit for Property Used in Retailing: Where to Draw the Line?" MW&E State Tax Review, Winter 1993
"Illinois' Investment Tax Credit-Recent Legislative Changes Solve Some Past Problems," ISBA Tax Trends, December 1993
"High Court Reviews Escheat Priority Among States," State and Local Taxes Weekly (RIA), April 12, 1993
"Chicago's New Use Tax: How it Works," MW&E State Tax Review, Winter 1992
Co-Author, "Quill: The Decision and its Impact," State and Local Taxes (Special Report) (RIA), June 4, 1992
"Illinois' New Computer Software Tax," Cost State Report, February 8, 1991
"Joint Tenancy and a Residential Mortgage: An Unmarried Couple's Estate Tax Problems," Illinois Bar Journal, July 1981
"Zebra Technologies Corporation v. Topinka," Tax Trends, December 2003
"Repayments of Loans Made by Lessors Are Now Taxable Under Ohio Sales/Use Tax," The Law Journal's Equipment Leasing Newsletter, January 2004

Selected Speaking Engagements

Speaker, "The Demise of Free Hospital Care," Illinois State Bar Association Seminar on "The Changing Nature of Charitable Exemptions," November 8, 2007
Speaker, "Procedures for Obtaining Relief from Municipal Taxes," Chicago Bar Association (CBA) State and Local Tax Committee - Protesting a Tax Assessment Seminar, Chicago, Illinois, October 15, 2007
Speaker, "State Tax Developments," Illinois State Bar Association Seminar, May 24, 2007
"Minimizing Manufacturer Sales and Use Tax Liability in Illinois," National Business Institute Seminar, June 2005.
Speaker, "Sales/Excise Tax Nexus," Council on State Taxation, May 2005.
Speaker, "Overview of Illinois Taxes for The General Practitioner," ISBA Annual Meeting, June 2004
Speaker, "The Basics of Local Transaction Taxes," ISBA Annual Meeting, June 2004
Speaker, "The Ins and Outs of Understanding the Illinois Income Tax," ISBA Annual Meeting, June 2004
Speaker, "Sales Taxation of Services" class, Committee on State Taxation (COST) Advanced Sales, Use and Gross Receipts Taxes School, Itasca, Illinois, May 2004
Speaker "Local Taxes," "Protesting A Tax Assessment" seminar, October 2004
"Unclaimed Property Reporting in Illinois," Lorman Education Services program, Schaumburg, Illinois, October 1, 2003
"First Amendment Issues in State Taxes," American Bar Association meeting, September 12, 2003
Speaker, "Unclaimed Property Reporting in Illinois," Rosemont, Illinois, June 6, 2003
Speaker, "Illinois Sales and Use Tax for Manufacturers," Willowbrook, Illinois, June 3, 2003
Speaker, "State and Local Tax: Current Developments and Hot Topics," Chicago, Illinois, March 17, 2003
Panelist, "Tax Law and Bankruptcy," American Bar Association Tax Committee, Winter Meeting, San Antonio, Texas, January 24, 2003
Speaker, "New Tax Legislation and Case Law," Chicago Tax Club, Chicago, Illinois, June 17, 2002
Speaker, "Service Taxes," Council on State Taxation School, Atlanta, Georgia, June 26, 2002
Presenter, "Unclaimed Property Issues," Unclaimed Property Seminar, Lorman Educational Services, Rosemont, Illinois, June 18, 2002
Presenter, "Sales and Use Tax for Manufacturers," National Business Institute, Oak Brook, Illinois, March 21, 2002
Presenter, "Illinois Sales and Use Tax for Manufacturers," National Business Institute Seminar, December 4, 2001.