Roberta Moseley Nero specializes in state and local tax litigation and planning. Ms. Nero has been practicing in the state and local tax field since 1982 when she joined the New York State Department of Taxation and Finance as an Assistant Deputy Counsel. She then joined the New York State Division of Tax Appeals as Secretary to the Tribunal and served, immediately prior to joining the firm in 2001, as a Tax Law Judge hearing and deciding cases involving all New York State taxes, including corporate, sales, and personal income taxes.

Ms. Nero graduated from Syracuse University, College of Law. She is admitted to the New York State Bar and is admitted to practice before the United States Supreme Court. Ms. Nero is a member of the Tax Sections of the American Bar Association and the New York State Bar Association. She is a past president of the Capital District Women's Bar Association and a past Director of the New York State Administrative Law Judge Association.

• In re Brooklyn Navy Yard Cogeneration Partners, L.P. , DTA No. 819110 (NYS Div. of Tax Appeals Sept. 9, 2004), where the Division of Tax Appeals ruled that a cogeneration plant qualified for a statutory exemption from New York State's gas import tax.
  
  
• Kroger Co. v. Fisher, No. 02 CV 6564 (District Court, City and County of Denver, June 10, 2004), which rejected the Department of Revenue's attempt to forcibly combine The Kroger Co. with certain affiliated companies.
  
  
• Nabisco Brands, Inc. v. Department of Revenue , TC-MD 010109A, 2003 Ore. Tax LEXIS 60, (Oregon Tax Court April 3, 2003), which held that Nabisco Brands, Inc. and its foreign subsidiaries were not in a unitary relationship and that the gain from the sale of those subsidiaries was not business income