Articles /
Recent Domicile Determination Gives Taxpayers Reason for Optimism
by Joseph Lipari, Jason K. BinderPublished: New York Law Journal, March 8, 2013
Advisory Opinion Guides Property Owners on Sales Tax
by Ezra Dyckman, Lana A. KalicksteinPublished: New York Law Journal, February 27, 2013
Recent Cases Reveal Difficulties in Restaurant Sales Tax Audits
by Joseph LipariPublished: New York Law Journal, December 14, 2012
Guidance on Withholding Taxes Reveals Complexities
by Joseph LipariPublished: New York Law Journal, September 14, 2012
More About Step Transactions: G.D. Parker v. Commissioner
by Elliot Pisem, David E. KahenPublished: New York Law Journal, December 20, 2012
Careful Planning Required When Moving to New York
by Joseph LipariPublished: New York Law Journal, June 8, 2012
Proposed Changes to New York State Taxation of Carried Interests
by Joseph LipariPublished: New York Law Journal, March 09, 2012
Recent New York Residency Cases Reveal Difficulties
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, March 11, 2011
Leases Receive Favorable Investment Capital Treatment
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, December 17, 2010
Title Abstracts and Public Documents Now Taxable
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, September 17, 2010
Married, Filing Jointly? Same-Sex Marriages and New York Taxes
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, June 18, 2010
Undue Hardship Under New York's Sales Tax and Offer-in-Compromise Program
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, March 12, 2010
New York State Tax Settlment Program: Penalty and Interest Reduction
Published: R&H Letter to Clients & Friends, January 22, 2010Roberts & Holland: Creative Tax Solutions to Complex Business Problems
Published: Forbes, January 18, 2010New York's Changes to Tax Policy Have Downsides for Nonresidents
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, April 28, 2009
Governor's Proposed Executive Budget for 2009-2010
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, January 07, 2009
Effective Hedge Fund Tax Practices - State and Local Tax Considerations
by Joseph Lipari, Carolyn Joy LeePublished: 10th Annual . . . Hedge Fund Conference, November 01, 2008
No More Temporary Residence in New York
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, October 29, 2008
The State’s New Voluntary Disclosure Program May Not Drive Delinquent Taxpayers to the Tax Rolls
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, July 15, 2008
Legislative Changes Affect E-Commerce Retailers, Not-For-Profits, and Tax Shelter Participants
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, April 29, 2008
Tribunal Case on Subsidiary to Have Great Impact
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, January 10, 2008
Consolidated Returns Generate Complications
by Joseph Lipari, Debra Silverman HermanPublished: New York Law Journal, October 30, 2007
Options for Allocating Stock Option Income: New York's New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other States
by , Debra Silverman HermanPublished: The Tax Lawyer, August 01, 2007
2007 Budget Bill Targets State Tax 'Loopholes'
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, April 30, 2007
The IRS Identifies Pitfalls In State Tax Credits Deals
by , Carolyn Joy LeePublished: State Tax Notes, February 26, 2007
The State Income Taxation of Trusts: An Interesting Morass
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, January 16, 2007
Tax Regulations: Why They Matter, and What's New
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, November 16, 2006
Recent Developments in State Taxation Affecting Nonresidents: Payments to Retired Partners and Stock Option Income
Published: R&H Letter to Clients and Friends, September 28, 2006Struggling to Estimate Sales Tax of Restaurants
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, August 16, 2006
Tribunal Strikes Down Aggressive Positions By Taxpayer And Department
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, June 29, 2006
State Corporate Income Taxes No Longer Make Sense
by , Carolyn Joy LeePublished: State Tax Notes, April 17, 2006
ALJ Determination Radically Changes New York Taxation of Partners' Retirement Income
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, March 16, 2006
IRS and States Continue to Crack Down on Tax Shelters
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, June 21, 2005
State and Local Side Effects of the American Jobs Creation Act
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, November 12, 2004
Defining Permanent Places of Abode - Cases and Rulings
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, August 18, 2004
Give and Take -- New Federal, State and City Tax Legislation
by Ezra Dyckman, Ronald A. MorrisPublished: New York Law Journal, June 25, 2004
The Rising Significance of State Death Taxes
by , Carolyn Joy LeePublished: ABA Tax Section News Quarterly, May 01, 2004
New Use Tax Reporting Requirments Create Much Confusion
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, March 22, 2004
Tax Departments, Tribunals Differ on Combined Reporting Cases
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, March 05, 2004
Roberts & Holland: The Largest Tax Boutique in The Country
by Lary S. WolfPublished: The Metropolitan Corporate Counsel, January 01, 2004
Residents May Face Federal Alternative Minimum Tax Problems
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, December 18, 2003
Recent Developments in State and Local Taxation
Published: R & H Letter to Clients & Friends, November 10, 2003State and Local Taxes Can Hold Unwelcome Surprises for Corporate M&A
by , Carolyn Joy LeePublished: The Metropolitan Corporate Counsel, November 01, 2003
Don't Ignore Obligation to Notify New York of Federal Changes!
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, August 15, 2003
Federal, State and City Tax Amendments: Effects on N.Y. Law Firms
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, June 11, 2003
'Ladas and Parry,' 'Fried, Frank' Cases Impact City Law Firms
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, March 21, 2003
New York State's Tax Amnesty Is Under Way
by Joseph Lipari, Carolyn Joy LeePublished: New York Law Journal, December 31, 2002
Stock Option Income -- Double Taxed Income
by , Debra Silverman HermanPublished: The State and Local Tax Lawyer, September 15, 2002
Did New Jersey Turn New York Into a Tax Haven?
by , Glenn NewmanPublished: New York Law Journal, August 12, 2002
Use Taxes on Purchases Made by New York Residents
by , Glenn NewmanPublished: New York Law Journal, June 21, 2002
Unincorporated Business Tax and Bank Tax Developments
by , Glenn NewmanPublished: New York Law Journal, March 29, 2002
Combined Reporting: The Sherwin-Williams case
by , Glenn NewmanPublished: New York Law Journal, August 31, 2001
New York Residency Audits Can Be Intrusive
by , Glenn NewmanPublished: New York Law Journal, June 22, 2001
Double-Dipping for the State of New York?
by , Glenn NewmanPublished: New York Law Journal, March 20, 2001
New York Issues: Unincorporated Business Tax, Source of Income
by , Glenn NewmanPublished: New York Law Journal, December 20, 2000
New York City Commercial Rent Tax -- Protective Refund Claim
Published: R & H Letter to Clients & Friends, July 31, 2000New York Tax Tribunals: It May be Legal, But is It Right?
by , Glenn NewmanPublished: 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, 2000Commuter Tax Held Unconstitutional -- What Now?
Published: R & H Letter to Clients & Friends, April 11, 2000New York's Highest Court Holds Commuter Tax Unconstitutional
Published: R & H Letter to Clients & Friends, April 04, 2000Three Cases Show Burden Is on Taxpayer for Presale Tax Planning
by , Glenn NewmanPublished: 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, 2000Part-Time Residents; Use of Catalogues
by , Glenn NewmanPublished: 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, 1999Credit Line Mortgages - And Their Treatment Under New York State Tax Laws
by David E. KahenPublished: New York Law Journal, October 27, 1999
NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a 'Conduit'
by Ronald A. Morris, David E. KahenPublished: New York Law Journal, August 25, 1999
The Commuter: Residents v. Non-Residents
by , Glenn NewmanPublished: New York Law Journal, June 16, 1999
Employee Stock Options and Separation Payments
by , Glenn NewmanPublished: 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, 1999NOL Deduction Against GCT Limited to Federal Deduction
by , Glenn NewmanPublished: Inside New York Taxes, February 15, 1999
Sales Tax Treatment of a Computer Sales and Consulting Firm
by , Glenn NewmanPublished: Inside New York Taxes, February 15, 1999
Mergers and Aquisitions from A to Z -- State and Local Tax Considerations
by , Carolyn Joy LeePublished: PLI - Mergers & Acquisitions 1999, January 11, 1999
Income of Law Partner from Real Estate Partnerships
by , Glenn NewmanPublished: New York Law Journal, October 21, 1998
Lunding: The Supreme Court Debates Discrimination
by , Carolyn Joy LeePublished: State Tax Notes, October 12, 1998
Six-Month Rule for Decisions; Corporate Tax on Co-Ops
by , Glenn NewmanPublished: 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. KahenPublished: New York Law Journal, April 22, 1998
The Six-Month Period for Issuing a Decision
by , Glenn NewmanPublished: New York Law Journal, April 15, 1998
Jurisdiction of Tribunals, Appellate Review
by , Glenn NewmanPublished: New York Law Journal, January 16, 1998
1997 Tax Changes - Attempt to Reduce Liability and Burdens of Property Owners
by David E. KahenPublished: New York Law Journal, October 22, 1997
Procedures for Protest to New York State and City Tribunals
by , Glenn NewmanPublished: New York Law Journal, September 25, 1997
State and Local Tax Implications of 'See-Through' Entities under the Federal 'Check-the-Box' Regulations and QSSS Legislation
Published: R & H Newsletter -- Tax Insights, May 01, 1997Checking Oneself Into a Box: State Tax Issues For Federal See-Through Entities
by , Carolyn Joy LeePublished: State Tax Notes, April 21, 1997
Confusion in Allocating Partnership Income from Property
by Joseph LipariPublished: Inside New York Taxes, April 15, 1997
Late Filing Penalty Upheld -- Sale of New York Co-op Apartment by Nonresidents
by Joseph LipariPublished: Inside New York Taxes, January 15, 1997
Partner Taxed on Out-of-State Investments in Partnership's Name
by Joseph LipariPublished: Inside New York Taxes, January 15, 1997