When tax law meets the unexpected, the outcome can get complicated. Jaye Calhoun will present at the COST 2026 Annual Meeting, where she will explore how rulings from outside the tax world can influence—and sometimes complicate—state tax disputes.

The presentation will examine how courts borrow reasoning and precedent from non-tax cases, including when those analogies can strengthen a state tax argument and when they can lead courts in the wrong direction. Attendees will gain practical insight into identifying useful analogies, recognizing and avoiding misapplied precedent, and crafting stronger arguments when issues from the non-tax world collide with state tax analysis. See the full 4-day agenda and register to attend here.