Subscribe Alumni Newsroom Offices Contact Us About Us Careers

Sectors

Energy & Infrastructure

Innovation in Energy & Infrastructure

Aerial view of a city at night with illuminated grid-like streets and buildings under a cloudy sky, lines and dots digitally added to emphasize the city grid layout, reflecting the structured precision found in top law offices.

Airport & Aviation

Aviation & Aircraft Transactions

Food & Beverage

Regulatory Compliance, Food Safety

Infringement Litigation, Leasing

Health Care & Life Sciences

Advances in Health Care & Life Sciences

Banking & Finance, Cannabis Litigation

Hospitality & Leisure

Hotels & Resorts, Golf Clubs

Sports & Entertainment

Sports Facility Development, Media Deals

Innovative Technology

Leveraging AI, Cloud Computing, Genomics

Generational Wealth, Wealth Management

Offshore Oil & Gas, Admiralty Law

Manufacturing

End-to-End Business Solutions

Fashion, Apparel & Beauty

Trademark, Manufacturing, Supply Chain

Racial Justice & Equity

Public Affairs, Small Business Services

All Practice Areas

Corporate

Corporate Overview

Capital Markets & Public Company Advisory Equity, Debt, Governance, Transactions

Employee Benefits & Executive Compensation Health Plans, 401 (k), and Pension Plans

Environmental Permitting, Environmental Litigation

Environmental, Social, and Governance (ESG) Impact Investing, Energy Transition

Estate Planning Family Offices, Wealth Management, Trust

Finance Financial Institutions, Public Private Partnerships

Fund Formation & Investment Management GPs, LPs, Middle Market Investment

Government Solutions Lobbying, Policy, State Attorneys General

Health Care Health Care Regulatory and Transactions

Insurance Reinsurance, Insurance Transactions

Private Equity Middle Market PE, Investment Lifecycle

Real Estate Real Estate Law, Commercial Development

Securities, Commodities & Exchange Regulation Securities Law, Commodities

Taxation State and Local Tax, Opportunity Zones

Transactions Mergers and Acquisitions

Venture & Growth Capital Angel Funds, Venture Funds

Intellectual Property

Intellectual Property Overview

Business Method & Software Patents Software Patent Counseling and Litigation

Chemical, Biotechnology & Pharmaceutical Full Cycle Patent Strategy and Services

Cybersecurity Cyber Risk Mitigation and Response

Electronics Full Cycle Patent Strategy and Services

Green Energy Technologies Cleantech, Smart Grid, Biofuels

IP Asset Management IP Portfolio Strategy and Management

IP Due Diligence IP Audit, Investment, and Monetization

IP Litigation IP Asset Enforcement and Defense

ITC Section 337 Proceedings IP Import Infringement Investigations

Mechanical & Electromechanical Technologies Full Cycle Patent Strategy and Services

PTAB Trials Post-Grant Proceedings

Technology Transactions, Cybersecurity, and Privacy IT Contracting and Data Governance

Trademark, Copyright & Advertising Counseling Trademark Protection, Copyright Defense

Litigation

Litigation Overview

Antitrust & Competition Antitrust Litigation, Antitrust Regulation

Appellate Appellate Attorneys

Bankruptcy & Business Reorganizations Asset Acquisition, Restructuring

Commercial Litigation Bet the Company Litigation, eDiscovery

Construction Construction Litigation, Arbitrations

Consumer Law, Finance & Class Action Group Consumer Class Action Defense

Distribution & Franchise Antitrust and Competition, Trademarks

Energy Litigation Oil & Gas Litigation, Dispute Resolution

Government Enforcement Defense & Investigations False Claims Act, International Trade

Health Care Litigation Dispute Resolution, Civil Lawsuits

Hospitality Litigation TCPA Compliance, Franchise Disputes

Insurance & Reinsurance Litigation Casualty Insurance, Insurance Fraud

International Arbitration Cross-Border Dispute Resolution

Labor & Employment Union/Employer Matters, Harassment Claims

Privacy, Security & Information Management Privacy Litigation, Privacy Compliance

Product Liability Life Sciences Product Liability

Securities Enforcement & Litigation SEC Enforcement, Auditor Defense

Tax Controversy Tax Dispute, Tax Audit, Tax Litigation

Trade Secret Noncompete Litigation Unfair Competition, Noncompete Agreement

Trial Team Federal & State Courts, Jury Trials

English Spanish Simplified Chinese Japanese FrenchKoreanGerman Portuguese Dutch

Popular Searches

IP Litigation
Trump Administration Resources
Patent
Energy & Infrastructure
Artificial Intelligence

Foley Viewpoints

2014 Annual Survey of Wisconsin Law: Tax Law

April 30, 2014

Share on LinkedIn

Share on Twitter

Foley attorneys Carl Fortner, Julie Lee, Timothy Voigtman and Theresa Nickels co-authored a chapter titled, “Tax Law” for the 2014 edition of the Annual Survey of Wisconsin Law. The chapter covers the principal 2013 court decisions, legislative changes and administrative developments affecting Wisconsin taxpayers and tax attorneys. The 2014 edition of the Annual Survey of Wisconsin Law provides an overview of judicial, statutory, and administrative developments in 25 practice areas during the previous year.

Authors

Carl D. Fortner
Zhu Julie Lee
Timothy L. Voigtman

Practice Areas

Taxation

Author(s)

Middle-aged man with short brown hair and glasses, dressed in a dark suit, white shirt, and red tie, poses in front of a neutral gray background—ideal for a corporate law office specializing in litigation support.

Carl D. Fortner

[email protected]

Milwaukee

Zhu Julie Lee

[email protected]

Milwaukee 414.297.5504

A man in a navy suit and red tie smiles at the camera in a modern, brightly lit corporate law office, reflecting the professional atmosphere of lawyers in Chicago.

Timothy L. Voigtman

[email protected]

Milwaukee 414.297.5677

Related Insights

January 13, 2026 Foley Viewpoints

Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities

The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.

January 13, 2026 Foley Career Perspectives

Foley Attorneys Deepen Boys & Girls Clubs of America Partnership

As the first and only law firm to partner with BGCA on a national scale, Foley supports the organization's youth leadership development strategy through programs and initiatives that open doors for the next generation to thrive.

January 12, 2026 Energy Current

Ninth Circuit Hears Oral Argument in Challenge to California Climate Disclosure Laws SB 261 and SB 253; No Ruling Yet

On January 9, 2026, a three-judge panel for the U.S. Court of Appeals for the Ninth Circuit heard oral argument in a challenge to…

We look beyond the law to focus on the constantly evolving demands facing our clients.

Cookie Preferences

© 2026 Foley & Lardner LLP

Attorney Advertisement

Images of people may not be Foley personnel.

Connect on LinkedIn

Connect on Instagram

Connect on Facebook

Connect on Twitter

Connect on Youtube