MoFo New York Tax Insights

Volume 9, Issue 8

02 Aug 2018

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

  • a New York Appellate Division decision finding that the U.S. Supreme Court’s holding in Wynne does not render the New York statutory residency scheme unconstitutional, and rejecting the application of the internal consistency test to determine constitutionality (on page 1);
  • a lawsuit brought by New York, together with New Jersey, Connecticut, and Maryland, seeking to invalidate on constitutional grounds the federal SALT deduction limitation of $10,000 enacted as part of the Federal Tax Cuts and Jobs Act of 2017 (on page 2);
  • a New York State Tax Appeals Tribunal’s affirmation of an ALJ decision that statutory amendments enacted in April 2009 can be retroactively applied to the tax year beginning January 1, 2009 (on page 4);
  • a New York State Tax Appeals Tribunal decision holding that a taxpayer must pay the full amount of the sales tax liability asserted in a notice of determination before a refund may be granted (on page 6);
  • and more (on page 7).

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