Stephen Liss

Stephen Liss

September 09, 2022 | New York Law Journal

Being a New York Income Tax Resident: Did 'Matter of Obus' Change the Game?

'Obus' represents a dramatic shift in the jurisprudence of New York income tax residence as shown by the completely contrary views of the Division of Tax Appeals and the Appellate Division.

By Stephen Liss

8 minute read

September 11, 2020 | New York Law Journal

Election 2020: Will Estate Planning Ever Be the Same?

If next year the Democratic Party controls the Senate, the House of Representatives, and the White House, we are certain to see new tax legislation. Now is the time to develop a contingency plan that can be implemented this fall depending on the outcome of the November election.

By Stephen Liss

8 minute read