Aaron S Gaynor

December 13, 2018 | New York Law Journal

Although many of us feel like we practically live at the office, in their Tax Appeals Tribunal column, Joseph Lipari and Aaron Gaynor discuss a recent advisory opinion, in which the New York State Department of Taxation and Finance ruled that a taxpayer's office was not a “permanent place of abode,” and, therefore, the taxpayer was not a resident of New York for tax purposes.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

September 06, 2018 | New York Law Journal

It is common for groups of affiliate companies to record transactions within the group by "book entry" rather than actual transfers of cash. It is also common for one member of an affiliate group to undertake an activity that benefits all of the members of the group without necessarily passing on the cost of such activity.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

June 08, 2018 | New York Law Journal

Many people are familiar with the "resale exception" under which, for example, a sale by a clothing manufacturer of shirts to a clothing store is exempt from sales tax because the sales of the shirts by the store are taxable, see N.Y. Tax Law Sections 1101(b)(4)(i), 1105(a).

By Joseph Lipari and Aaron S. Gaynor

1 minute read

March 08, 2018 | New York Law Journal

In this Tax Appeals Tribunal article, Joseph Lipari and Aaron S. Gaynor celebrate the case of a man who was able both to reunite with his high school sweetheart in Paris and also to prevail over the claims of the New York State Department of Taxation and Finance.

By Joseph Lipari and Aaron S. Gaynor

9 minute read