Joseph Lipari

March 08, 2013 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari, a partner at Roberts & Holland, and Jason K. Binder, an associate at the firm, contrast two determinations from the Division of Tax Appeals, one which found a taxpayer who moved to London had remained a New York domiciliary and the other in which a family won their change of domicile claim, to show that personalizing such a claim may help bring success.

By Joseph Lipari and Jason K. Binder

13 minute read

June 29, 2006 | New York Law Journal

Carolyn Joy Lee and Joseph Lipari, partners at Roberts & Holland, write that state and local tax lawyers tend to spend most of their time tax planning for corporate clients. With certain notable exceptions, however, (primarily dealing with combined reporting issues) cases in the Division of Tax Appeals seldom involve corporate tax issues. It is noteworthy therefore that there have been two interesting New York tax cases involving New York's franchise tax regime.

By Carolyn Joy Lee and Joseph Lipari

11 minute read

October 29, 2009 | New York Law Journal

Joseph Lipari and Debra Silverman Herman, partners at Roberts & Holland, discuss three recent Advisory Opinions from the New York State Department of Taxation and Finance which involve the proper way to allocate receipts from licenses to use certain artistic and literary intellectual property, a majority of which is copyrighted or trademarked, to New York for corporate tax purposes and the sourcing of receipts from online advertising services to advertisers.

By Joseph Lipari and Debra Silverman Herman

12 minute read

December 17, 2010 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Debra Silverman Herman, partners at Roberts & Holland, write that probably the most unusual aspect of the New York State Corporate Franchise Tax and the New York City General Corporation Tax is the distinction in both taxes between "business capital" and "investment capital."

By Joseph Lipari and Debra Silverman Herman

13 minute read

October 29, 2008 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel at the firm, review a proposal, recently signed by the commissioner of the New York State Department of Taxation and Finance, to eliminate the "Temporary Stay" exception beginning in tax year 2009. Those in New York for a limited time, such as students and employees temporarily assigned to their employer's New York office, should take note.

By Joseph Lipari and Debra Silverman Herman

14 minute read

March 16, 2006 | New York Law Journal

Carolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, write that for the second time in less than a year, a decision from the New York State Division of Tax Appeals substantially changed what was the generally accepted view on an income tax issue affecting hundreds of taxpayers.

By Carolyn J. Lee and Joseph Lipari

12 minute read

September 17, 2010 | New York Law Journal

In their article about the Tax Appeals Tribunal, Joseph Lipari and Debra Silverman Herman of Roberts & Holland discuss the effects of taxes to be collected on the delivery of certain title abstracts and document searches.

By Joseph Lipari and Debra Silverman Herman

14 minute read

July 15, 2008 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel at the firm, write that historically, practitioners representing individuals and businesses wishing to remedy their previous non-compliance with New York State tax reporting and payment obligations have made contact with the department and negotiated terms under an informal procedure. This system has been replaced with a new program referred to as the "Voluntary Disclosure and Compliance Program," a far less attractive option than the prior informal program.

By Joseph Lipari and Debra Silverman Herman

14 minute read

June 18, 2010 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Debra Silverman Herman, partners at Roberts & Holland, write: Although New York does not yet permit same-sex marriages, it does recognize same-sex marriages entered into outside New York, in connection with certain legal rights (i.e., divorce, adoption and child custody matters). With respect to New York taxes, however, same-sex married couples are not treated equivalently to opposite-sex married couples.

By Joseph Lipari and Debra Silverman Herman

15 minute read

April 29, 2008 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel at the firm, write that on April 11, 2008, the New York Legislature enacted the New York State Budget for 2008-2009, and, sorely in need of additional revenue due to the current economic climate, the budget is designed to bring in over a billion dollars in additional revenues. They focus on two of the more sweeping changes that affect retail businesses and nonprofits who make sales of goods and services over the Internet.

By Joseph Lipari and Debra Silverman Herman

14 minute read