In This Issue:
- ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary
- Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more
In This Issue:
- Court Orders Department of Finance to Release Corporate Tax Return Records to City Comptroller
- ALJ Upholds State Tax Department Policy on Personal Liability of LLC Members for Sales...more
11/10/2014
/ Audits ,
Corporate Taxes ,
Film Industry ,
IRS ,
Limited Liability Company (LLC) ,
Movies ,
Personal Liability ,
Sales & Use Tax ,
Statute of Limitations ,
Tax Refunds ,
Tax Returns ,
Television Programming
In This Issue:
- State Tribunal Reverses ALJ and Allows Combined Reporting
- Tribunal Finds Oxygen Cylinders Were Purchased for Resale
- Appellate Court Denies Nassau County Class Action Certification in...more
In This Issue:
- Department Releases New Nonresident Audit Guidelines to Address Gaied
- Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax...more
In This Issue:
- Department of Finance Announces Updated Commercial Rent Tax Audit Policy on Billboards
- ALJ Finds No Hearing Right To Challenge Notice and Demand, and Corporate “President” Is Personally...more
In This Issue:
- New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena
- New York City UBT Ruling Allows Broker-Dealer Sourcing for Non-Registered Broker-Dealers
- ALJ Dismisses Action as...more
In This Issue:
- Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting
- New York State Corporate Tax Reform Legislation Enacted – What You Need to Know
- Appellate Court...more
In This Issue:
City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more
4/7/2014
In This Issue:
City ALJ Holds First Amendment Requires Exercise of Discretionary Authority for Sourcing Receipts from Providing Credit Ratings; Tribunal Affirms Partial Day Count for Statutory Residency Purposes; ALJ...more
In This Issue:
Court of Appeals Reverses Gaied “Permanent Place of Abode” Decision; ALJ Holds That Certain Data Processing Services Furnished to Broker-Dealers Are Not the Licensing of Software; Trial Court Allows...more
In This Issue:
Governor Cuomo Releases Ambitious 2014-15 Executive Budget; Third Department Holds Transfer of Condemned Property Did Not Occur Until After Gains Tax Was Repealed; Trial Court Upholds Constitutionality...more
In This Issue:
The Top 10 New York Tax Highlights of 2013; New York City Permitted to Collect Hotel Tax Prior to Explicit Statutory Authority; Appellate Division Reinstates Tax Exemption for Public Parking Facilities;...more
In This Issue:
Governor’s tax Reform Commission Issues Final Report; Third Department Affirms tribunal: Government Financing Arrangements Are not Investment Capital; Appellate Division holds taxpayer Failed to Prove...more
In This Issue:
Taxpayer Wins and Loses in Statutory Residency Case; Guidance Issued on Reciprocal Credit for Sales or Use Tax; State Tax Department Issues Guidance on START-UP NY Program; and Insights in...more
In This Issue:
Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more
10/3/2013
/ Corporate Officers ,
Creditors ,
Fraud ,
Injunctions ,
Penalties ,
Personal Liability ,
Sales & Use Tax ,
Same-Sex Marriage ,
Tax Assessment ,
Tax Exemptions ,
Tax Returns ,
Vessels
In This Issue:
Gain on Sale of Non-New York Leaseholds Held Properly Sourced to New York Based on Business Allocation Percentage; Tribunal Reverses Dismissal and Allows Case to Proceed Before ALJ; Federal Court...more
In This Issue:
- New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional
- Tribunal Upholds Applicability of Sales Tax to Environmental Testing and Monitoring...more
In This Issue:
- Single Charge for Investment Management Services Found Not Subject to New York Sales Tax.
- Remote Vendor Not “Doing Business” in New York.
- Nonresident Partner’s Loss from 2005...more
In This Issue:
New York Enacts Significant Changes to Related Member Royalty Add-Back Law; Nuclear Power Plant That Produces Steam and Water to Generate Electricity Not Eligible for Investment Tax Credit; Appellate...more
5/14/2013
/ Add-Back Legislation ,
Fraud ,
Governor Cuomo ,
Insurance Industry ,
Investment Tax Credits ,
Liens ,
Nuclear Power ,
Prudential ,
Royalties ,
S-Corporation ,
Tax Returns
In This Issue:
New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more
In This Issue:
Divided Appellate Division Affirms Tribunal’s Gaied “Permanent
Place of Abode” Decision; Combined Reporting Permitted by ALJ Despite Absence of Substantial Intercorporate Transactions; Commissions Paid...more
In This Issue:
Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more
In This Issue:
Court Holds Television Programming Is Included in the Property Factor Regardless of Delivery Method; ALJ Upholds Retroactive Application of Stock Option Regulations; Petition Found Untimely Under Special...more