Amy F. Nogid is Of Counsel in Morrison & Foerster's New York office specializing in state and local tax litigation. She has been practicing tax law since 1982 both in the private and public sectors. Ms. Nogid spent several years in public accounting at Touche Ross & Co. and Deloitte & Touche LLP, joining the New York City Law Department in 1985 where she became an Assistant Chief in its Tax & Bankruptcy Division. While at the Law Department she represented various New York City agencies, including the City of New York's Department of Finance, in numerous tax cases from the audit level through the U.S. Supreme Court.

Ms. Nogid graduated from New York Law School, has an LL.M. in Taxation from New York University and is a Certified Public Accountant. She is admitted to the New York State Bar and is admitted to practice before the U.S. Supreme Court, the Second Circuit Court of Appeals and the U.S. Tax Court. Ms. Nogid is also a member of the committee on New York City tax matters of the New York State Bar Association and a member of the State and Local Taxation Committee of the Association of the Bar of the City of New York.

• Represented The Sherwin-Williams Company in its successful challenge to the Massachusetts Department of Revenue's assessment due to its disallowance of the deductibility of the arm's length royalties and interest it paid to its subsidiaries. The Massachusetts Supreme Judicial Court (the State's highest court) held that companies are within legal rights to seek tax advantages through transactions with their subsidiaries and affiliates.
  
  
• Represented Lanco, Inc. before the New Jersey Tax Court in its successful challenge to the Division of Taxation's assertion of nexus against it. The Tax Court confirmed that physical presence is required under the Commerce Clause of the U.S. Constitution before nexus can be asserted, and soundly rejected the New Jersey Division of Taxation's position that the mere receipt of revenue purportedly attributable to New Jersey-sourced intangible property is an ample predicate to tax jurisdiction.
  
  
• Represented NewChannels Corp. in its successful bid to be treated as a transmission company. In a highly unusual move, the Appellate Division, Third Department reversed a decision of the New York State Tax Appeals Tribunal whose decision it found to be 'utterly irrational' and determined that two cable television operators were properly taxable as transmission companies and not, as the State had alleged, general business corporations.