Daily Business Review | Commentary
By Suzanne DeWitt | June 29, 2021
On May 28, the Biden administration released its fiscal year 2022 budget proposal, which includes two major legislative plans previously released by the administration, the American Jobs Plan and the American Families Plan.
By Cheryl Miller | June 28, 2021
"This contradictory and unstable state of affairs strains basic principles of federalism and conceals traps for the unwary," Justice Clarence Thomas wrote of the conflict between state and federal marijuana laws.
By Jasmine Floyd | June 25, 2021
For other lawyers handling foreclosure defense cases now, Kendrick Almaguer of The Ticktin Law Group Almaguar and Partner of Oppenheim Law Roy Oppenheim in Weston said this could be a step in the right direction.
By Angela Morris | June 24, 2021
"This was a heartbreaker to lose," said criminal-defense attorney Michael Minns of Houston, who plans to appeal his client's conviction and sentence for felony conspiracy to defraud the United States.
New York Law Journal | Analysis
By Erica F. Buckley | June 23, 2021
Now that the state of disaster emergency is coming to an end, real estate professionals must make sense of some of the more nuanced relief provided for under Governor Cuomo's orders, keeping in mind the overall intent of the orders—to provide for assistance in coping with the unprecedented COVID-19 pandemic. In this edition of her Ask the Former Regulator column, Erica F. Buckley explains the mortgage recording tax credit and the governor's executive order suspending its deadline.
New York Law Journal | Expert Opinion
By Ezra Dyckman and Charles S. Nelson | June 22, 2021
In their Real Estate financing column, Ezra Dyckman and Charles Nelson discuss New York's new pass-through entity tax regime which can provide a significant federal tax benefit to businesses owned through pass-through entities, such as real estate and other closely held businesses, however taxpayers need to be aware of several uncertainties and complexities regarding the application of the new law.
By Dan Roe | June 21, 2021
Tax attorney Seth Entin joined as shareholder from Holland & Knight while litigator and of counsel Adrian Nuñez came from Jones Day.
By Michael A. Jacobs, Joseph M. Marger and Michael Meyers | June 18, 2021
This article gives a brief overview of the benefits provided through the opportunity zone program and how these benefits were incorporated into New York's tax code, and then describes how new legislation will strip some of these benefits for purposes of New York state and New York City taxes, while retaining others.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | June 16, 2021
In this edition of their Taxation column, David E. Kahen and Elliot Pisem explore a case in which a taxpayer's current position was preluded on the ground of equitable estoppel, as it was inconsistent with the taxpayer's prior position.
Daily Business Review | Commentary
By Stanley Foodman | June 11, 2021
In addition to the risk of IRS investigations accompanied by related additional income tax, financial penalties, interest and the possibility of incarceration (however remote), there is a danger of income tax noncompliance (whether at the federal or state level) being exposed during legal adversarial proceedings that can lead to investigation referrals by federal and local courts.
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