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Amy F. Nogid

Nogid, Amy F.

Of Counsel

New York, (212) 468-8226

Education

Queens College (B.A., 1976)
New York Law School (J.D., 1982)
New York University School of Law (LL.M., 1989)

Bar Admissions

New York

Ms. Nogid advises clients with respect to their state and local tax matters in all jurisdictions and at all stages, including tax planning and restructuring, tax return preparation, voluntary disclosures, audit defense, settlement, and litigation (before internal administrative forums, trial courts, and appellate courts through the United States Supreme Court). She has extensive experience with respect to a broad range of taxes, including income and franchise taxes, sales and use taxes, and excise and other transaction-based taxes. Ms. Nogid has counseled clients with respect to unclaimed property matters, such as the treatment of virtual payables, gift cards, uncashed rebates, and payroll cards. Her clients range from Fortune 500 companies, to startups involved in emerging technologies, and individuals. Ms. Nogid brings a wealth of practical and substantive experience, and she enjoys partnering with her clients to reach favorable resolutions.

Ms. Nogid has written extensively on a wide variety of state and local tax-related topics, and her articles have been published in Tax Analysts’ State Tax Notes, the ABA’s The State and Local Tax Lawyer, Bloomberg BNA’s Tax Management Weekly State Tax Report, ThomsonReuters’ The Journal of Multistate Taxation and Incentives, and the firm’s State & Local Insights and MoFo New York Tax Insights publications. She is a long-standing member of the New York City Bar Association’s Committee on State and Local Taxation, and a principal author of several of its issued reports.

Prior to joining Morrison & Forester, Ms. Nogid was an assistant chief in the Tax & Bankruptcy Division of the New York City Law Department and she spent several years in public accounting.

She is admitted to practice in New York and before the United States Supreme Court, Second Circuit Court of Appeals, and the United States Tax Court. She holds an LL.M. in taxation from New York University School of Law, a J.D. from New York Law School, and a B.A. in accounting from Queens College.

Meredith Corporation
The New York State Appellate Division, Third Department, reversed the Tax Appeals Tribunal’s decision and accepted our argument that Meredith, a publisher and broadcaster, used the correct method of apportioning its income to New York State, and could include rented film in its property factor, no matter how the film was delivered.
IGT/Anchor Coin, Inc.
The New Jersey Tax Court held that inasmuch 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.
Sherwin-Williams Co.
The Supreme Judicial Court of Massachusetts held that companies may legally reorganize themselves and, as long as the reorganization has economic substance, it must be respected for tax purposes even if the new structure also provides tax benefits.