Mitchell A. Newmark

Partner

New York, (212) 468-8103

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Education

Rutgers University (B.A., 1990)
;
Rutgers University (M.B.A., 1995)
;
Widener University School of Law (J.D., 1996)
;
Georgetown University Law Center (LL.M., 2001)

Practices

State + Local Tax

Canada

Bar Admissions

New York
New Jersey
Florida

Clerkships

Hon. Irwin I. Kimmelman, New Jersey Superior Court, Appellate Division (1996-1997)

Mitchell A. Newmark's practice is concentrated on state and local tax litigation and appeals before administrative and judicial bodies around the country. Mr. Newmark also advises companies and individuals with respect to sophisticated transactional matters involving the potential consequences of complex restructurings, planning transactions, and energy-industry financing transactions regarding all state and local taxes. He has written extensively in the area of state and local taxation and is also a frequent lecturer concerning state and local taxes. Mr. Newmark is a member of the New Jersey Supreme Court Committee on the Tax Court. He is Chair of, and a member of the Executive Committee of, the Tax Section of the New Jersey Bar Association, and is a Co-Chair of the State Practice, Procedure and Liaison Committee of the Tax Section of the New Jersey Bar Association. Mr. Newmark graduated from Widener University School of Law, cum laude, where he was a board member of the law review, the Delaware Journal of Corporate Law. He also has an LL.M. in Taxation from Georgetown University Law Center and an M.B.A. from Rutgers University Graduate School of Management.

Prior to joining Morrison & Foerster, Mr. Newmark was a Deputy Attorney General of the New Jersey Attorney General's Office. In this capacity, he defended and counseled the Division of Taxation in Corporation Business Tax and Gross Income Tax matters. Mr. Newmark also represented many other New Jersey agencies and governmental entities, including: the Department of the Treasury and its Divisions of Investment and Pensions and Benefits as well as the State Investment Council and the Office of Management and Budget; and the Department of Banking and Insurance and its Divisions of Banking and Insurance, as well as the Banking Advisory Board. As part of his duties, he counseled and defended the Commissioner of Banking and Insurance in complex financial services company conversions.

United Parcel Service General Services Co. (UPS)

The New Jersey Superior Court, Appellate Division affirmed the Tax Court and held that the Tax Court correctly decided that the Director should have abated late payment penalties on a good faith issue and that the amnesty penalty did not apply to a good faith issue found on audit.

Whirlpool Properties, Inc.

The New Jersey Supreme Court significantly narrowed the throwout statute to survive a facial constitutionality challenge and held that, to operate constitutionally, the throwout could only be applied to untaxed receipts due to a lack of jurisdiction to tax arising from an insufficient connection with the corporation or from congressional prohibition, such as P.L. 86-272.

Crestron Electronics, Inc.

The New Jersey Tax Court held that the Corporation Business Tax expresses a clear intent on the part of the Legislature to couple entire net income to federal taxable income with limited, explicit exceptions, thereby precluding the Director’s attempt to require that the exclusion of extraterritorial income for federal purposes be added back to income for computing Corporation Business Tax liability.

IGT/Anchor Coin, Inc.

The New Jersey Tax Court held that in as much as, after an assessment is protested, a refund claim is not permitted until after the appeal is completed, refund interest accrues in favor of the taxpayer at the time it filed its protest.