Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
Many Massachusetts residents have recently considered taking, or have undertaken, steps to relocate from Massachusetts to jurisdictions with lower or no state income taxes, especially in light of the recently enacted 2023...more
The term “resident” is defined differently for US federal income tax purposes and US federal estate and gift tax purposes. The mismatch in the US resident status under the two tax regimes often gives rise to problems. Thus,...more
A recent post on this blog previewed the issues raised in the case of Govatos v. Murphy related to the residency requirement in the New Jersey Medical Aid in Dying for the Terminally Ill Act. ...more
Prior to 31 March 2023 an application could be made for an “Economic Investment Certificate” by non-Bermudian individuals who invested at least BM$2.5 million in the island. The certificate was valid for a five years, after...more
On January 16, 2020, a federal judge held that Michigan's Personal Privacy Protection Act applies to nonresidents who are located outside the state. The decision, Lin v. Crain Communications, No. 19-11889 (E.D. Mich. January...more