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Recent Articles & Treatises
- Registration now open for September 17, 2019 CPE Seminar, “IRC Sec. 199A: Wasn’t the Code to be Simplified?” August 26, 2019
- A Journey Through IRC Section 199A: Wasn’t the Code to be Simplified? July 25, 2019
- Tax News & Comment — August 2019 July 25, 2019
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
Most Popular
- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- September 17 CPE Breakfast Lecture in Old Westbury, New York -- "IRC Sec. 199A: Wasn't the Code to be Simplified?"
- The Decedent's Final Income Tax Return
- Distributable Net Income and Income in Respect of a Decedent
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
- Valuation Discounts for LLCs
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Income Tax Planning for New York Trusts
Category Archives: From the Courts
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 abuzaid v. mattox, Amazon v. nys tax appeals tribunal, division of tax appeals, matter of xerox corp. v. tax appeals tribunal, NYS Tax Litigation, obergfell v. kasich, syring v. u.s., tax appeals tribunal, tax litigation, u.s. v. blake, U.S. v. Windsor
Tax Court Defies IRS: Expands Use of Defined Value Clauses
View Article in Tax News & Comment — October 2012 TAX COURT DEFIES IRS: EXPANDS USE OF DEFINED VALUE CLAUSES The recent loss by the IRS in the Tax Court case Wandry v. Com’r, T.C. Memo 2012-88, added to the … Continue reading
Posted in Defined Value Clauses, Estate Planning, From the Courts, Gift & Estate Tax Decisions of Note, News, Tax Decisions, Tax News & Comment
Tagged christiansen v. commissioner, defined value clauses, estate attorney, formula clauses, formula clauses adjusting transfer, formulas that define consideration, formulas that define transers, IRS revaluation of gifts, mccord v. commissioner, petter v. commissioner, procter v. commissioner, proctor v. commissioner, tax attorney, tax lawyer, value of transferred property, wandry v. commissioner
From The Courts — Recent Developments, August 2011
VIEW IN PDF: Tax News & Comment — August 2011 The Supreme Court, in an unanimous opinion, held that a medical resident whose normal work schedule requires him to perform services 40 or more hours per week, is not a … Continue reading
Northern District Finds Successive Tax Penalties Imposed by NYS-AG and NYS-DTF to be Unconstitutional
Finding that Tax Law § 481(1)(b)(i) effectively operates as a criminal penalty, the Northern District held that the assessment of a tax penalty by the Department of Taxation and Finance under § 481(1)(b)(i) following the taxpayer’s previous prosecution and conviction … Continue reading
Unanimous Supreme Court Bars Tax Refund Suit
Reversing the Court of Federal Claims, the Supreme Court held that the Claims Court was without jurisdiction to hear the taxpayer’s refund claim since the taxpayer had not complied with refund procedures articulated in the Internal Revenue Code. U.S. v. … Continue reading
Posted in From the Courts, Tax News & Comment
Tax Appeals Tribunal Rejects Division’s Methodology as Lacking Rational Basis
Finding that the Division’s estimated methodology for determining taxable sales lacked a rational basis, the Tax Appeals Tribunal in two recent cases cancelled sales tax assessments. This office handled the appeal in the most recently decided case, In the Matter of Gulzar A. Khan and Ishtiaq Khan, DTA Nos. 820701 and 820702 (Sept. 4, 2008). Continue reading
Tax News & Comment — May 2016