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Category Archives: NYS Residency
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 article 78 tax appeals, caprio v. nys dtf, Conservation Easement, Gaied, matter of tamagni, NYS residency test, nys tax legislation, retroactive tax legislation, schneidelman v. com'r, tax appeals tribunal, Tax Law 605(b)(1)(B)
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Law Offices of David L. Silverman 
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 →