James E. Long Jr.

Listed in Chambers USA, Tax, 2024-2025 Listed in The Best Lawyers in America® Economic Development Law, 2024-2026 Tax Law, 2016-2026 Listed in Mid-South Super Lawyers, "Rising Stars," Tax, 2016-2021 Listed in Birmingham Business Journal, NextGenBHM: Law Awards, 2020 Represented cellular service provider in a dispute with the Alabama Department of Revenue regarding adjustments to the taxpayer’s net operating loss carryforwards. The adjustments resulted in denied refund claims that were appealed to the Alabama Tax Tribunal, and the parties reached a favorable settlement regarding the refund calculation. State of Alabama v. Motiva Enterprises LLC, CV 2009-900959 (Jefferson Co. Cir. Ct., Jan 30. 2013) Upheld Alabama Department of Revenue Administrative Law Division ruling voiding an assessment of wholesale oil license tax or “WOLF” on a distributor where ADOR attempted to impose new record-keeping requirements retroactively that would have been practically impossible for the taxpayer to comply with and possibly violated federal antitrust laws. Staged Acquisition of NBC Universal by Comcast Corp. from General Electric Company Valued at $16.7 Billion (2011, 2013) Advised General Electric with respect to multi-state tax ramifications of the acquisition. GKN Westland Aerospace, Inc. v. State Department of Revenue, Admin. Law Div. Dkt. No. BIT. 10-988 (July 25, 2011) Voiding final assessments entered against the taxpayer and upholding its calculation of the IRC section 199, Domestic Production Activities Deduction, on a separate company basis for Alabama corporate income tax purposes. HealthSouth Corporation et al. v. State Dep’t of Revenue, Case No. CV 09-902941 (Jefferson County Cir. Ct. Nov. 24, 2010) Affirming ruling by Administrative Law Division that granted the taxpayer’s corporate income tax refund and related net operating loss adjustments attributable to federal audit changes. Tate & Lyle Ingredients Americas, Inc. v. State Dep’t of Revenue, Case No. CV-2008-900755 (Montgomery Co. Cir. Ct. Aug. 4, 2009) Granting taxpayer’s motion for summary judgment affirming ruling by Administrative Law Division ruling that the taxpayer’s gain from the sale of its affiliate stock was properly classified as non-business income (and non-unitary). AT&T Corporation v. Surtees, 8 So. 3d 950 (Ala. Ct. Civ. App. 2008) Represented AT&T in an appeal of an Alabama business privilege and corporate shares tax assessment in which a part of both statutory schemes was held unconstitutional under the Commerce Clause by the Alabama Court of Civil Appeals and by the circuit court on remand.