Newsletter

MoFo New York Tax Insights

Volume 9, Issue 2

02 Feb 2018

Welcome to the latest issue of New York Tax Insights. In this issue we cover:

  • significant tax proposals in the New York State 2018-2019 Executive Budget (on page 1);
  • a Tax Department report with possible legislative proposals that would affect how President Trump’s federal Tax Cuts and Jobs Act of 2017 impacts New York State filers (on page 2);
  • a decision by an administrative law judge that illustrates the legal and evidentiary standards that apply to an auditor’s estimation of taxable sales after concluding that a vendor’s records are inadequate (on page 3);
  • a New York State Tax Appeals Tribunal decision that highlights the increased risk of an individual being classified as a statutory resident despite only staying in a New York dwelling for a temporary duration (on page 5);
  • a New York City Tax Appeals Tribunal decision involving the real property transfer tax “mere change in form” exemption that illustrates the difficulties of proceeding in a New York City tax dispute without a hearing (on page 6);
  • an administrative law judge decision awarding attorney fees to a cigarette-wholesaler employee who the ALJ previously concluded was exempt from penalties imposed for possessing unstamped cigarettes (on page 7);
  • and more (on page 8).

Read our newsletter.

Close
Feedback

Disclaimer

Unsolicited e-mails and information sent to Morrison & Foerster will not be considered confidential, may be disclosed to others pursuant to our Privacy Policy, may not receive a response, and do not create an attorney-client relationship with Morrison & Foerster. If you are not already a client of Morrison & Foerster, do not include any confidential information in this message. Also, please note that our attorneys do not seek to practice law in any jurisdiction in which they are not properly authorized to do so.