Joseph Lipari

January 07, 2009 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel at the firm, review the Executive Budget for New York State for 2009-10. Facing "the greatest economic and fiscal challenge" since the Great Depression, the bill proposes several important amendments to the tax law that primarily affect individual taxpayers. Many of the proposals extend New York's sales and use taxes to essential items, such as clothing, beverages, transportation and personal services, as well as to entertainment products (including movies and downloadable music), cable and satellite television and other luxury goods.

By Joseph Lipari and Debra Silverman Herman

14 minute read

August 15, 2005 | New York Law Journal

Carolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, write that, in a surprising and far-reaching decision, the New York State Tax Appeals Tribunal has refused to enforce the 10-year old published position of the New York State Department of Taxation and Finance on the application of the New York State Personal Income Tax to nonresident individuals who exercise stock options.

By Carolyn J. Lee and Joseph Lipari

11 minute read

November 12, 2004 | New York Law Journal

Carolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, highlight elements of this complex legislation, both to alert the reader to substantive federal-state differences and to illustrate some of the complications � often not well-considered in the legislative process.

By Carolyn J. Lee and Joseph Lipari

12 minute read

September 09, 2011 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Debra Silverman Herman, partners at Roberts & Holland, write that as tax laws and regulations grow ever more complicated, taxpayers and their advisers increasingly look for ways to obtain clarity, not only with respect to planning matters but also with respect to resolutions of audits.

By Joseph Lipari And Debra Silverman Herman

14 minute read

January 10, 2008 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel at the firm, analyze a recent ruling that a loss recognized on the sale of the stock of a subsidiary (where the corporation and the subsidiary were members of the same combined group) will not be disallowed as a loss attributable to subsidiary capital.

By Joseph Lipari and Debra Silverman Herman

12 minute read

November 16, 2006 | New York Law Journal

Carolyn Joy Lee and Joseph Lipari, partners at Roberts & Holland, write that tax regulations have been a low priority in Albany over the past 12 years, and were promulgated infrequently. This was unfortunate. Tax regulations can, of course, be overly complex and burdensome. Good tax regulations, however, can provide the guidance taxpayers need to comply with the law and provide stability and equality in the application of the law.

By Carolyn Joy Lee and Joseph Lipari

12 minute read

January 16, 2007 | New York Law Journal

Carolyn Joy Lee and Joseph Lipari, partners at Roberts & Holland, write that given the endless possible fact patterns, differing state statutes, and ever-developing concepts of nexus, concise summaries of the state tax issues facing trusts are impossible to provide. Suffice it to say that this is an area of opportunity, and peril, that can be well worth analyzing.

By Carolyn Joy Lee and Joseph Lipari

14 minute read

March 20, 2003 | New York Law Journal

By Joseph Lipari And Carolyn Joy Lee

13 minute read

June 11, 2003 | New York Law Journal

By Carolyn Joy Lee And Joseph Lipari

16 minute read

October 30, 2007 | New York Law Journal

Joseph Lipari, a partner at Roberts & Holland, and Debra Silverman Herman, of counsel to the firm, write that the IRC and New York tax law have separate regimes for determining the portion of income of affiliated corporations subject to income tax and franchise tax.

By Joseph Lipari and Debra Silverman Herman

14 minute read