Ellen S Brody

December 02, 2021 | New York Law Journal

In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Ellen S. Brody discuss a recent Surrogate's Court case, 'Matter of Estate of Matarazzo', which addressed whether a person with dementia can form the requisite intent to change domicile. Interestingly, the issue arose not in connection with a personal income tax audit, but in the context of a probate proceeding.

By Joseph Lipari and Ellen S. Brody

8 minute read

June 08, 2021 | New York Law Journal

Due to the pandemic, many New Yorkers are moving out of the city. Citing the recent decision in 'Boniface,' Joseph Lipari and Ellen Brody, in their Tax Appeals Tribunal column, discuss the difficulties most individuals will face in carrying out this change of residency.

By Joseph Lipari and Ellen S. Brody

8 minute read