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Gammage & Burnham Partner Greg Gnepper Appointed as Commissioner of the Maricopa County Superior Court
Gammage & Burnham is pleased to announce the appointment of firm partner Gregory J. Gnepper as a Commissioner of the Maricopa County Superior Court. The appointment was made by Presiding Judge Janet Barton. Greg will take the bench on March 6 and be assigned to the Initial Appearance Court, part of the criminal division.
Greg practiced at Gammage & Burnham for fourteen years, the last seven as an equity partner. He earned ample courtroom experience, having appeared in almost every state and federal court in Arizona, plus several tribal courts. He served as lead counsel in multiple jury trials and conducted countless bench trials, injunction hearings, and oral arguments.
January 2019 Newsletter
Arizona Supreme Court accepts review of medical marijuana case
Author: Tim Forsman
Issue: January 16, 2018
On June 6, 2018, the Arizona Court of Appeals decided State v. Jones in a contested 2-1 decision that left Arizona’s medical cannabis regime in a state of limbo. Rodney Jones was a registered qualifying patient under the Arizona Medical Marijuana Act (“AMMA”), which meant that he was allowed to possess up to 2.5 ounces of marijuana under State law. Despite his status as a registered cardholder, Mr. Jones was arrested in Yavapai County and charged with possession with a small quantity of processed cannabis resin commonly known as hashish.
Gammage & Burnham elects Nicole Ricker to Equity Partner
Gammage & Burnham is pleased to announce the election of Nicole Ricker to Equity Partner of the firm as of 2019.
Nicole has been with the firm since 2016 and her practice focuses on the real estate industry and the related zoning and business transactions that come with it. She is often found advising clients who are acquiring, developing, leasing, managing and selling real property. Her experience includes working with development agreements, site development, subdivision and master planning, land assemblage, and due diligence. Nicole has represented for-profit and nonprofit companies, regional and local developers, retailers and investors, and she is well versed in real estate projects including mixed-use, retail, industrial, office, resort, and condominium projects.
Is There A Nexus Between Sales Taxes And Income Taxation?
Author: James F. Polese
Issue: January 11, 2019
Last year, the U.S. Supreme Court issued its decision in Wayfair[1] that upheld South Dakota’s statute imposing a sales tax on internet sales to its residents when the seller has no physical presence within the State. Justice Kennedy’s 5-4 decision held that the historical “physical presence” test would no longer be a constitutional impediment to the imposition of sales taxes on sales by out-of-state companies to in-state residents. Wayfair was “teed-up” for the Supreme Court for the express purpose of overturning the National Bella Hess[2] and Quill Corp.[3] decisions that held that a state cannot impose on an out-of-state retailer the obligation to collect sales tax on sales made into that state unless that retailer also had a physical presence within the state.
