Joseph Lipari

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

March 01, 2021 | New York Law Journal

As the world marches into the third decade of widely available electronic resources, distinguishing among consulting services, information services, and the provision of software, and then applying the differing sales tax rules to them, becomes only more difficult. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the recent determination in 'MarketShare Partners', which provides a rich text for those trying to classify a business as fitting into one of these categories.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

September 10, 2020 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a recent administrative law judge determination that highlights the question of whether and how federal tax principles apply to New York state and city taxes in situations other than an express decoupling.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

June 09, 2020 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor write: New Yorkers will have to make sense of a patchwork of conformity and non-conformity between New York and federal law. Moreover, for New York taxpayers, the status of two popular aspects of the CARES Acts—the tax-free forgiveness of PPP loans and corrections to depreciation of QIP—is unclear.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

March 04, 2020 | New York Law Journal

Since a U.S. Supreme Court decision five years ago, several New York taxpayers have attempted to resurrect constitutional challenges to the dual residency problem—provisions of the New York state personal income tax that cause certain taxpayers to be subject to dual state taxes. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the most recent challenge—'Rusakoff'.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

December 12, 2019 | New York Law Journal

In a pair of recently released finance letter rulings, the New York City Department of Finance concluded that certain properties qualified for the lower rate of the City's real property transfer tax applicable to residential real property. While taxpayers should rejoice at these rulings, the celebration may be bittersweet. Joseph Lipari and Aaron S. Gaynor discuss why in this edition of their Tax Appeals Tribunal column.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

September 11, 2019 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a case involving indoor cycling company SoulCycle, which concerned a particularly knotty interaction of New York state and City sales tax rules, leading to an unfavorable result for the taxpayer.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

June 13, 2019 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a recent personal income tax domicile case in which the New York State Tax Department made arguments contrary to those it normally takes. It provides a useful reminder for those looking to move into New York on a “temporary” basis to make sure their filings are consistent, and to avoid press showcasing the extent of their apartment renovations.

By Joseph Lipari and Aaron S. Gaynor

9 minute read

March 07, 2019 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron Gaynor discuss the recent case of 'Apple Inc.', DTA No. 827287 (N.Y. Div. Tax App., Nov. 20, 2018), in which the lesson for taxpayers is to act consistently. That may matter more than the form or the substance of the transaction.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

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