Articles / State and Local Taxation

Recent Domicile Determination Gives Taxpayers Reason for Optimism

by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
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Advisory Opinion Guides Property Owners on Sales Tax

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, February 27, 2013
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Recent Cases Reveal Difficulties in Restaurant Sales Tax Audits

by Joseph Lipari
Published: New York Law Journal, December 14, 2012
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Guidance on Withholding Taxes Reveals Complexities

by Joseph Lipari
Published: New York Law Journal, September 14, 2012
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More About Step Transactions: G.D. Parker v. Commissioner

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
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Careful Planning Required When Moving to New York

by Joseph Lipari
Published: New York Law Journal, June 8, 2012
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Proposed Changes to New York State Taxation of Carried Interests

by Joseph Lipari
Published: New York Law Journal, March 09, 2012
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Recent New York Residency Cases Reveal Difficulties

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
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Leases Receive Favorable Investment Capital Treatment

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, December 17, 2010
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Title Abstracts and Public Documents Now Taxable

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, September 17, 2010
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Married, Filing Jointly? Same-Sex Marriages and New York Taxes

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, June 18, 2010
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Undue Hardship Under New York's Sales Tax and Offer-in-Compromise Program

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 12, 2010
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New York State Tax Settlment Program: Penalty and Interest Reduction

Published: R&H Letter to Clients & Friends, January 22, 2010
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New York's Changes to Tax Policy Have Downsides for Nonresidents

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
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Governor's Proposed Executive Budget for 2009-2010

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 07, 2009
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Effective Hedge Fund Tax Practices - State and Local Tax Considerations

by Joseph Lipari, Carolyn Joy Lee
Published: 10th Annual . . . Hedge Fund Conference, November 01, 2008
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No More Temporary Residence in New York

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 29, 2008
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The State’s New Voluntary Disclosure Program May Not Drive Delinquent Taxpayers to the Tax Rolls

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, July 15, 2008
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Legislative Changes Affect E-Commerce Retailers, Not-For-Profits, and Tax Shelter Participants

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 29, 2008
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Tribunal Case on Subsidiary to Have Great Impact

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 10, 2008
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Consolidated Returns Generate Complications

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 30, 2007
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2007 Budget Bill Targets State Tax 'Loopholes'

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, April 30, 2007
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The IRS Identifies Pitfalls In State Tax Credits Deals

by , Carolyn Joy Lee
Published: State Tax Notes, February 26, 2007
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The State Income Taxation of Trusts: An Interesting Morass

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, January 16, 2007
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Tax Regulations: Why They Matter, and What's New

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 16, 2006
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Struggling to Estimate Sales Tax of Restaurants

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 16, 2006
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Tribunal Strikes Down Aggressive Positions By Taxpayer And Department

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 29, 2006
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State Corporate Income Taxes No Longer Make Sense

by , Carolyn Joy Lee
Published: State Tax Notes, April 17, 2006
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ALJ Determination Radically Changes New York Taxation of Partners' Retirement Income

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 16, 2006
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IRS and States Continue to Crack Down on Tax Shelters

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 21, 2005
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New IRS Rules on Written Tax Advice

Published: R&H Letter to Clients and Friends, June 08, 2005
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State and Local Side Effects of the American Jobs Creation Act

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 12, 2004
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Defining Permanent Places of Abode - Cases and Rulings

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 18, 2004
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Give and Take -- New Federal, State and City Tax Legislation

by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 25, 2004
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The Rising Significance of State Death Taxes

by , Carolyn Joy Lee
Published: ABA Tax Section News Quarterly, May 01, 2004
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New Use Tax Reporting Requirments Create Much Confusion

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 22, 2004
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Tax Departments, Tribunals Differ on Combined Reporting Cases

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 05, 2004
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Roberts & Holland: The Largest Tax Boutique in The Country

by Lary S. Wolf
Published: The Metropolitan Corporate Counsel, January 01, 2004
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Residents May Face Federal Alternative Minimum Tax Problems

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, December 18, 2003
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Recent Developments in State and Local Taxation

Published: R & H Letter to Clients & Friends, November 10, 2003
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State and Local Taxes Can Hold Unwelcome Surprises for Corporate M&A

by , Carolyn Joy Lee
Published: The Metropolitan Corporate Counsel, November 01, 2003
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Don't Ignore Obligation to Notify New York of Federal Changes!

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 15, 2003
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Federal, State and City Tax Amendments: Effects on N.Y. Law Firms

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 11, 2003
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'Ladas and Parry,' 'Fried, Frank' Cases Impact City Law Firms

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 21, 2003
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New York State's Tax Amnesty Is Under Way

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, December 31, 2002
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Stock Option Income -- Double Taxed Income

by , Debra Silverman Herman
Published: The State and Local Tax Lawyer, September 15, 2002
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Did New Jersey Turn New York Into a Tax Haven?

by , Glenn Newman
Published: New York Law Journal, August 12, 2002

Use Taxes on Purchases Made by New York Residents

by , Glenn Newman
Published: New York Law Journal, June 21, 2002

Unincorporated Business Tax and Bank Tax Developments

by , Glenn Newman
Published: New York Law Journal, March 29, 2002

Who Is a 'Responsible Person'?

by , Glenn Newman
Published: New York Law Journal, December 20, 2001

Combined Reporting: The Sherwin-Williams case

by , Glenn Newman
Published: New York Law Journal, August 31, 2001

New York Residency Audits Can Be Intrusive

by , Glenn Newman
Published: New York Law Journal, June 22, 2001

Double-Dipping for the State of New York?

by , Glenn Newman
Published: New York Law Journal, March 20, 2001

New York Issues: Unincorporated Business Tax, Source of Income

by , Glenn Newman
Published: New York Law Journal, December 20, 2000

New York Combined Report Cases

by , Glenn Newman
Published: New York Law Journal, August 31, 2000

New York City Commercial Rent Tax -- Protective Refund Claim

Published: R & H Letter to Clients & Friends, July 31, 2000

New York Tax Tribunals: It May be Legal, But is It Right?

by , Glenn Newman
Published: New York Law Journal, June 21, 2000

Telecommuters Beware -- New York's Odd Tax Laws Spell Trouble for Employees and Employers

Published: R & H Letter to Clients & Friends, May 09, 2000

Commuter Tax Held Unconstitutional -- What Now?

Published: R & H Letter to Clients & Friends, April 11, 2000

New York's Highest Court Holds Commuter Tax Unconstitutional

Published: R & H Letter to Clients & Friends, April 04, 2000

Three Cases Show Burden Is on Taxpayer for Presale Tax Planning

by , Glenn Newman
Published: New York Law Journal, March 30, 2000

More News on the Commuter Tax -- Confusion Comes to this Side of the Hudson

Published: R & H Letter to Clients & Friends, January 31, 2000

Part-Time Residents; Use of Catalogues

by , Glenn Newman
Published: New York Law Journal, December 15, 1999

Settlement Program for Landlords Providing Utility Services to Tenants

Published: R & H Letter to Clients & Friends, October 28, 1999

Credit Line Mortgages - And Their Treatment Under New York State Tax Laws

by David E. Kahen
Published: New York Law Journal, October 27, 1999

The Contentious Issue of 'Nexus'

by , Glenn Newman
Published: New York Law Journal, August 31, 1999

NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a 'Conduit'

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999

The Commuter: Residents v. Non-Residents

by , Glenn Newman
Published: New York Law Journal, June 16, 1999

Employee Stock Options and Separation Payments

by , Glenn Newman
Published: New York Law Journal, March 31, 1999

New Jersey Supreme Court Decision May Create Refund Opportunities

Published: R & H Letter to Clients & Friends, February 23, 1999

NOL Deduction Against GCT Limited to Federal Deduction

by , Glenn Newman
Published: Inside New York Taxes, February 15, 1999

Sales Tax Treatment of a Computer Sales and Consulting Firm

by , Glenn Newman
Published: Inside New York Taxes, February 15, 1999

Mergers and Aquisitions from A to Z -- State and Local Tax Considerations

by , Carolyn Joy Lee
Published: PLI - Mergers & Acquisitions 1999, January 11, 1999

Income of Law Partner from Real Estate Partnerships

by , Glenn Newman
Published: New York Law Journal, October 21, 1998

Lunding: The Supreme Court Debates Discrimination

by , Carolyn Joy Lee
Published: State Tax Notes, October 12, 1998

Six-Month Rule for Decisions; Corporate Tax on Co-Ops

by , Glenn Newman
Published: New York Law Journal, July 30, 1998

Income Subject to UBT - City's Tax Applied to Condominium and Co-Op Conversions

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 22, 1998

The Six-Month Period for Issuing a Decision

by , Glenn Newman
Published: New York Law Journal, April 15, 1998

Jurisdiction of Tribunals, Appellate Review

by , Glenn Newman
Published: New York Law Journal, January 16, 1998

1997 Tax Changes - Attempt to Reduce Liability and Burdens of Property Owners

by David E. Kahen
Published: New York Law Journal, October 22, 1997

Procedures for Protest to New York State and City Tribunals

by , Glenn Newman
Published: New York Law Journal, September 25, 1997

Checking Oneself Into a Box: State Tax Issues For Federal See-Through Entities

by , Carolyn Joy Lee
Published: State Tax Notes, April 21, 1997

Confusion in Allocating Partnership Income from Property

by Joseph Lipari
Published: Inside New York Taxes, April 15, 1997

Late Filing Penalty Upheld -- Sale of New York Co-op Apartment by Nonresidents

by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997

Partner Taxed on Out-of-State Investments in Partnership's Name

by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997