Joseph Lipari

March 14, 2014 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari, a partner at Roberts & Holland, writes: For obvious reasons, tax departments do not wish to exempt cloud computing products from imposition of sales tax. However, it is often difficult to conclude that these products fall within the statutory definitions needed to subject them to tax. A recent determination by an administrative law judge illustrates some of the problems faced.

By Joseph Lipari

11 minute read

December 13, 2013 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari of Roberts & Holland writes: An interesting structural problem that arises from time to time involves a property owner that does not wish to move his business, but where the underlying land would permit the construction of a much larger building. It has generally been difficult to agree on a transaction structure that would meet the owner's and a developer's objectives at a reasonable tax cost. A recent opinion may help.

By Joseph Lipari

8 minute read

January 27, 2009 | The Legal Intelligencer

Gov. David A. Paterson introduced the Executive Budget for New York State for 2009-2010. Facing "the greatest economic and fiscal challenge" since the Great Depression, New York's budget bill proposes several important amendments to the tax law that primarily affect individual taxpayers.

By Joseph Lipari And Debra Silverman Herman

11 minute read

December 09, 2011 | New York Law Journal

In his Tax Appeals Tribunal column, Roberts & Holland partner Joseph Lipari reviews a recent state Advisory Opinion which holds that an individual is required to increase her income for New York personal income tax purposes by the amount of federal bonus depreciation taken, but she may not offset such additional New York income by her passive losses because those passive losses are not being deducted for federal tax purposes.

By Joseph Lipari

11 minute read

June 14, 2013 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari, a partner at Roberts & Holland, writes that a recent determination by an administrative law judge demonstrates how the New York Personal Income Tax can adversely affect a straightforward transaction.

By Joseph Lipari

9 minute read

December 14, 2012 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari, a partner of Roberts & Holland, writes that over the last few months a number of determinations by administrative law judges and decisions by the New York State Division of Tax Appeals have involved reviews of assessments proposed by the Department of Taxation and Finance against restaurants.

By Joseph Lipari

11 minute read

September 13, 2013 | New York Law Journal

In his Tax Appeals Tribunal column, Roberts & Holland partner Joseph Lipari analyzes a recent determination by an administrative law judge of the Division of Tax Appeals, provides a useful explanation of many of the rules that determine the portion of the income nonresidents and corporations earn that the state may tax.

By Joseph Lipari

9 minute read

March 09, 2012 | New York Law Journal

In his Tax Appeals Tribunal column, Roberts & Holland partner Joseph Lipari examines proposed changes to the federal taxation of so called "carried interests" and the impact of such changes on the New York State Personal Income Tax and the New York City Unincorporated Business Tax.

By Joseph Lipari

15 minute read

June 08, 2012 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari, a partner at Roberts & Holland, writes that a recent Determination by an Administrative Law Judge of the Division of Tax Appeals demonstrates that failure to plan properly for a move to New York can be extremely costly.

By Joseph Lipari

11 minute read

September 14, 2012 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari, a partner of Roberts & Holland, writes that over the past several years, the taxation of non-residents who work in New York and the withholding obligations of their employers have become extraordinarily complicated, resulting in much confusion as well as significant administrative burdens.

By Joseph Lipari

10 minute read