-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Welcome
- Tax Court Defies IRS: Expands Use of Defined Value Clauses
- Tax and Non-Tax Issues Involving Irrevocable Trusts
- Letters Testamentary
- Practice Areas
- Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
- Trust May Compliment Prenuptial Agreement
- Contact
- The Decedent's Final Income Tax Return
Tag Archives: triable issues of fact
Summary Determination May Enhance Tax Appeals Prospects
Printer-friendly PDF: Summary Determination May Enhance Tax Appeals Prospects.wpd Motions for Summary Judgment are common in civil practice. Any party may so move after issue has been joined if no triable issue of fact exists. CPLR 3212. Section 3000.9(c) of … Continue reading