State and Local Taxation

Ellen Seiler Brody

Partner
Tel:(212) 903-8712 | Email | V-Card

Nancy Chassman

Partner
Tel:212-903-8767 | Email | V-Card

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card

Ronald A. Morris

Counsel
Tel:(212) 903-8781 | Email | V-Card

Lary S. Wolf

Partner
Tel:(212) 903-8719 | Email | V-Card

Creative solutions for today’s complex, multi-tiered business organizations often require blending state and local tax expertise with substantive knowledge of the federal tax treatment of corporate, partnership, real estate and international transactions. To provide our clients with this capability in New York’s challenging tax environment, Roberts & Holland has developed extensive in-depth experience working with virtually all the New York State and City taxes. Our attorneys address state and local tax issues with the same intensity, creativity and overall business perspective they apply to federal tax issues.

Our clients include banks, utilities, insurance companies, public and privately held manufacturing, retail, service, finance and real estate companies. We also provide New York tax expertise to tax professionals across the country, functioning as a special resource to major law firms, accounting firms and in-house corporate tax departments. We have been brought in as special counsel on a number of large mergers, which although tax free for federal purposes, had the potential to involve significant New York State and City sales and transfer taxes. We have been able to identify structural and operational issues and develop solutions to minimize taxes for the new corporate group.

In addition to structuring major transactions, such as mergers, acquisitions, dispositions, refinancings and public offerings, we also provide overall tax planning and assistance in the conduct of audits, appeals and litigation. For many of our national and international clients, a fundamental question is whether sufficient nexus exists to be subject to New York tax, a question that requires analysis of the entity’s activities and, increasingly, its involvement with affiliates that are present in the State. We advise on issues of allocation and apportionment, unitary business and combined reporting.

In addition to the State Franchise Tax and City General Corporation Tax applicable to most corporate enterprises, the State and City apply special tax regimes to banks, utilities, telecommunications, transportation and insurance companies, under which income from business operations, investments and subsidiaries is treated differently. And because businesses conducted in non-corporate form, including LLCs and LLPs, frequently encounter difficulty with New York City’s Unincorporated Business Tax (UBT), our extensive experience with the taxation of pass-through entities in many different industries enables us to provide our clients with creative planning ideas, as well as assistance with UBT audits. We also represent clients in sales, personal income, residence, gift and estate tax matters.

We are widely recognized for our skill and experience dealing with the many transactional taxes that New York applies to real estate transactions, which can have significant, often unanticipated, effects. We advise clients on all aspects of these taxes, from straightforward property sales to sophisticated leasing transactions, partnership structures, corporate mergers and spin-offs, securitized financings, workouts, foreclosures and bankruptcies. Due to the breadth of our planning and controversy experience in this area, we are often called upon to work with government officials and legislative committees to develop statutory provisions, regulations and administrative solutions to industry problems.

Roberts & Holland has developed excellent working relationships with New York State and City tax administrators based on technical expertise and mutual respect. We can readily access the right people to secure informal guidance or expedite rulings, audit resolutions and settlements. Many of our Fortune 500 clients call upon us to help them effectively navigate the complex administrative practices and procedures involved in the audit and appeals processes of the State and City. If a case must go to trial, our attorneys bring a wealth of litigation experience to the counsel table, including an intimate knowledge of the structure, procedures and operations of New York’s Tax Tribunals. We have litigated issues under virtually every type of State and City tax at every level in the judicial system, including the New York State and City Tax Appeals Tribunals, the New York State Supreme Court and the Appellate Divisions, and the Court of Appeals, New York’s highest court.

Qualified Opportunity Zones and Select Partnership Issues

by Libin S. Zhang
Published: Tax Management Real Estate Journal, November 7, 2018
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Aggressive Tax Planning Backfires in NYC Installment Sale Case

by Joseph Lipari
Published: New York Law Journal, December 7, 2017
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Is New York Overreacting on Audit and Litigation of Federal Issues?

by Joseph Lipari, Ellen Seiler Brody
Published: TaxStringer, August 1, 2017
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"CheckFree" Provides Distinction Between Services and "Other Receipts"

by Joseph Lipari
Published: New York Law Journal, March 10, 2017
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Recent Guidance Regarding Deduction of Fines

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
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New York State Expands Audits of Federal Tax Issues

by Joseph Lipari
Published: New York Law Journal, March 11, 2016
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Sounds Like a Plan? Taxpayer Wins NYC Real Property Transfer Tax Aggregation Case

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 28, 2015
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Avoiding Transfer Tax Pitfalls

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 24, 2015
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Inclusion of Refundable Tax Credits in Income

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2015
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Income Classification Pitfalls for Executives of Startups

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
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Financing Plan Did Not "Sweep" Away Sales Tax Liability

by Joseph Lipari
Published: New York Law Journal, December 12, 2014
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Sales Tax Refund Cases Show No Sympathy for Sellers

by Joseph Lipari
Published: New York Law Journal, September 12, 2014
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Claim for Bad Tax Advice Results in Nontaxable Recovery

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2014
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In "Bizarro" Position, State Argues Against Combined Reporting

by Joseph Lipari
Published: New York Law Journal, June 13, 2014
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Software-Service Distinction 'Clouds' Application of Sales Tax

by Joseph Lipari
Published: New York Law Journal, March 14, 2014
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Property Abandonment Results in Capital Loss: "Pilgrim's Pride"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
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"Fish": Ordinary Income From Incorporation Transaction

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
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Recent State Tax Department Advisory Opinion Addresses Interesting Development Technique

by Joseph Lipari
Published: New York Law Journal, December 13, 2013
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Determination on Sale by S Corporation Explains Allocation Rules

by Joseph Lipari
Published: New York Law Journal, September 13, 2013
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Recent Partnership Determination on Tax Liability of Non-Resident

by Joseph Lipari
Published: New York Law Journal, June 14, 2013
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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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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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Dealing With DOMA: Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships

by Carl Smith, Edward Stein
Published: Columbia Journal of Gender and Law, July 1, 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 11, 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 Requirements 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
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
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Use Taxes on Purchases Made by New York Residents

by , Glenn Newman
Published: New York Law Journal, June 21, 2001
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Unincorporated Business Tax and Bank Tax Developments

by , Glenn Newman
Published: New York Law Journal, March 29, 2002
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Who Is a "Responsible Person"?

by , Glenn Newman
Published: New York Law Journal, December 20, 2001
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Combined Reporting: The Sherwin-Williams Case

by , Glenn Newman
Published: New York Law Journal, August 31, 2001
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New York Residency Audits Can Be Intrusive

by , Glenn Newman
Published: New York Law Journal, June 22, 2001
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Double-Dipping for the State of New York?

by , Glenn Newman
Published: New York Law Journal, March 20, 2001
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New York Issues: Unincorporated Business Tax, Source of Income

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

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

by David E. Kahen
Published: New York Law Journal, October 27, 1999
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The Contentious Issue of "Nexus"

by Glenn Newman
Published: New York Law Journal, August 31, 1999
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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
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The Commuter: Residents v. Non-Residents

by Glenn Newman
Published: New York Law Journal, June 16, 1999
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Employee Stock Options and Separation Payments

by Glenn Newman
Published: New York Law Journal, March 31, 1999
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New Jersey Supreme Court Decision May Create Refund Opportunities

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

Sales Tax Treatment of a Computer Sales and Consulting Firm

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

NOL Deduction Against GCT Limited to Federal Deduction

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
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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
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The Six-Month Period for Issuing a Decision

by Glenn Newman
Published: New York Law Journal, April 15, 1998
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Jurisdiction of Tribunals, Appellate Review

by Glenn Newman
Published: January 16, 1998
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Procedures for Protest to New York State and City Tribunals

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