July 17, 2007 | New York Law Journal
Tax Appeals TribunalCarolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, write that the New York State Department of Taxation and Finance has provided guidelines for determining when a corporation must be included in a combined report under the state's corporate franchise tax.
By Carolyn J. Lee and Joseph Lipari
12 minute read
June 28, 2005 | New York Law Journal
Tax Appeals TribunalCarolyn Joy Lee and Joseph Lipari, partners at Roberts & Holland, write that tax lawyers around the country have been in a tizzy of late, striving to comply with significant new federal disclosure and ethics rules targeting tax shelters.
By Carolyn Joy Lee and Joseph Lipari
11 minute read
April 30, 2007 | New York Law Journal
Tax Appeals TribunalCarolyn Joy Lee and Joseph Lipari, partners at Roberts & Holland, write that recently enacted legislation has made several important amendments to the tax law. Some changes reduce corporate taxes; other amendments, proposed as "loophole closers," alter or eliminate certain planning and structures aimed at reduce state tax liabilities.
By Carolyn Joy Lee and Joseph Lipari
12 minute read
June 10, 2011 | New York Law Journal
Bulk Sale Liability May Be Bulkier Than You ThoughtIn their Tax Appeals Tribunal column, Roberts & Holland partners Joseph Lipari and Debra Silverman Herman review recent determinations that show the application of the bulk sales rule, which can make the buyer of a business' assets liable for unpaid sales tax of the seller, to a transfer of intangible assets, to a gift between family members and to a transfer of a small portion of assets apart from the "main" business.
By Joseph Lipari and Debra Silverman Herman
13 minute read
March 17, 2005 | New York Law Journal
Tax Appeals TribunalCarolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, write that in many unfortunate respects, the focus of the tax law in recent years has been the proliferation and attempts to reign in "tax shelter" activities.
By Carolyn Joy Lee And Joseph Lipari
12 minute read
March 11, 2011 | New York Law Journal
Recent New York Residency Cases Reveal DifficultiesIn their Tax Appeals Tribunals column, Joseph Lipari and Debra Silverman Herman, partners at Roberts & Holland, review recent cases that focused on the three major issues underlying residency cases: domicile, maintenance of a permanent place of abode, and calculation of day counts.
By Joseph Lipari and Debra Silverman Herman
15 minute read
July 15, 2009 | New York Law Journal
Tax Appeals TribunalJoseph Lipari and Debra Herman, members of Roberts & Holland, write: On May 20, 2009, Tom Golisano wrote a column for the New York Post which has received widespread publicity. As tax lawyers who have significant experience in New York State Personal Income Tax residency litigation, we were primarily struck by a relatively brief passage in the column, where Mr. Golisano wrote that with a few simple actions - registering to vote, changing his license, etc. - he became a resident of Florida and a non-resident of New York, saving millions in taxes. We have no way of knowing Mr. Golisano's personal tax situation, but we can say without hesitation that anyone who follows his advice on changing one's residence will almost certainly find that upon audit, he remains a New York resident and will owe the New York taxes purportedly saved together with interest and possibly penalties.
By Joseph Lipari and Debra Herman
15 minute read
November 16, 2005 | New York Law Journal
Tax Appeals TribunalCarolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, summarize some of the proposals put forth by the President's Advisory Panel on Federal Tax Reform, including the elimination of federal deduction of state and local taxes and significant changes in the deductibility of home mortgage interest, which could severely undermine the fiscal stability of state and local governments.
By Carolyn J. Lee and Joseph Lipari
11 minute read
April 28, 2009 | New York Law Journal
Tax Appeals TribunalJoseph Lipari and Debra Silverman Herman, partners of Roberts & Holland, write that based on longstanding tradition, nonresident taxpayers have generally not been subject to personal income tax on income earned from intangible assets, including the sale of stock or a partnership interest, nor have intangibles of nonresident decedents been subject to New York Estate Tax. However, two recent items - a piece of legislation enacted as part of the 2009-2010 New York Executive Budget Bill and a recent advisory opinion issued by the New York State Department of Taxation and Finance - throw a monkey wrench into the state's historic tax policy.
By Joseph Lipari and Debra Silverman Herman
13 minute read
August 16, 2006 | New York Law Journal
Tax Appeals TribunalCarolyn J. Lee and Joseph Lipari, partners at Roberts & Holland, write that because of frequent difficulties in determining the amount of a restaurant's sales in an audit, it is often the case that the tax due is not much more than a guess on the part of the Tax Division. Nevertheless, the Division of Tax Appeals generally accepts guesses in the absence of clear evidence to the contrary, leaving a tremendous uphill battle for restaurants that do not maintain adequate records.
By Carolyn J. Lee and Joseph Lipari
13 minute read
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