Ezra Dyckman

December 28, 2011 | New York Law Journal

In their Taxation feature, Ezra Dyckman and Lana Kalickstein of Roberts & Holland discuss new IRS final regulations that provide guidance on the determination of cancellation of indebtedness income of a partnership borrower that issues a partnership interest to its lender in satisfaction of the partnership's debt, and the tax consequences to the lender.

By Ezra Dyckman and Lana Kalickstein

12 minute read

October 23, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland, use a recent lawsuit involving a real estate owner that sued its qualified intermediary, to provide an example of an unwary taxpayer that unexpectedly recognized gain as a result of an improper structuring of a like-kind exchange of property.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

February 27, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman, a member of Roberts & Holland, and Lana Kalickstein, of counsel to the firm. write that a recent opinion is a helpful reaffirmation of the Department's position on how to determine whether an employer/employee relationship exists for purposes of the employee wage exemption to sales tax.

By Ezra Dyckman and Lana Kalickstein

8 minute read

June 26, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, Daniel W. Stahl, an associate at the firm, tell a woeful tale of a case that provides the reader with a real life view into the predatory actions of certain firms that offer to help people in default on their mortgage loans.

By Ezra Dyckman and Daniel W. Stahl

9 minute read

April 25, 2012 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Libin Zhang, an associate at the firm, review a Tax Court decision from last year where the tazpayer managed the rare feat of proving that he was a real estate professional while also holding a regular job as a ship captain.

By Ezra Dyckman and Libin Zhang

13 minute read

August 28, 2013 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel Stahl of Roberts & Holland discuss the case 'Peco Foods v. Commissioner,' where the Tax Court disregarded a real estate purchaser's post-closing cost segregation study, a ruling which the Eleventh Circuit upheld. The authors then address what this case means for cost segregation.

By Ezra Dyckman and Daniel W. Stahl

9 minute read

October 26, 2011 | New York Law Journal

In their Taxation column, Ezra Dyckman and Daniel W. Stahl of Roberts & Holland discuss how sa recent ruling provides a reminder of the inner-workings of the passive activity loss rules and the importance of considering the single activity election, as well as provide encouragement since the court declined to impose penalties in a case where it technically could have done so.

By Ezra Dyckman And Daniel W. Stahl

12 minute read

October 24, 2012 | New York Law Journal

In their Taxation column, Roberts & Holland's Ezra Dyckman and Daniel W. Stahl discuss the Third Circuit's holding that reversed the Tax Court's affirmation of the allocation of federal historic rehabilitation tax credits to an investor, and what that rejection means for the ability of real estate developers to engage in tax credit transactions.

By Ezra Dyckman and Daniel W. Stahl

10 minute read

August 22, 2012 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Daniel W. Stahl, an associate at the firm, review a recent decision which, while affirming the ability of a taxpayer to take depreciation on real estate based on cost segregation, provides a note of caution to real estate owners as to the perils of being over-aggressive in a cost segregation and the importance of having detailed documentation to back it up.

By Ezra Dyckman and Daniel W. Stahl

8 minute read

December 26, 2012 | New York Law Journal

In their Taxation column, Ezra Dyckman, a partner at Roberts & Holland, and Libin Zhang, an associate at the firm, write that taxpayers who work in the real estate industry may save up to 3.8 percent of their real estate income from the new Medicare tax by qualifying as a real estate professional.

By Ezra Dyckman and Libin Zhang

10 minute read