Category Archives: NYS Tax Litigation

August Comment: NYS Estate, Gift & Trust Tax Update

I. Introduction A number of important changes to New York estate, trust and gift tax law were recently enacted. Briefly, (i) the New York estate tax exemption will reach parity with the federal exemption by 2019; (ii) the federal estate … Continue reading

Posted in Estate Planning, Gift Tax Planning, Grantor Trusts, Income Taxation of Nongrantor trusts, Income Taxation of Nongrantor trusts, Monthly Comment, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Portability, Tax News & Comment, Trusts | Tagged , , , , , , , , , ,

From Federal Courts, NYS Courts & NYS Tax Tribunals — August 2014

I. From The Court of Appeals A unanimous Court of Appeals, reversing, dismissed the long-held interpretation by the Department of Taxation of Tax Law §605[b][1][b], in a dispute adjudicated first at the administrative level in the Division of Tax Appeals, … Continue reading

Posted in Federal Tax Litigation, IRS Matters, New York State Income Tax, New York State Tax Litigation, NYS Dept. of Tax'n & Finance, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Tax News & Comment | Tagged , , , , , , , , , ,

IRS & NYS DTF Matters — August 2014

I.   IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading

Posted in IRS Matters, New York State Income Tax, NYS DTF Matters, NYS Tax Litigation, NYS Tax Litigation, Tax Decisions, Tax News & Comment | Tagged , , , , , , , , , ,

From Federal Courts, NYS Courts & NYS Tax Tribunals: Recent Developments & 2013 Decisions of Note

I.  Federal Courts The Supreme Court in United States v. Windsor declared unconstitutional Section 3 of the Defense of Marriage Act of 1996 (DOMA), as violating the due process clause of the Fifth Amendment, which guarantees every person equal protection … Continue reading

Posted in Federal Tax Litigation, From the Courts, Litigation, NYS Dept. of Tax'n & Finance, NYS Tax Litigation, NYS Tax Litigation, Sales Tax Litigation, Tax Planning | Tagged , , , , , , , , , ,

Tax News & Comment — May 2013

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