MoFo New York Tax Insights

06 Dec 2018

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

  • Dismissal by the New York Appellate Division, Third Department, of a declaratory judgment action brought by out-of-state domiciliaries challenging the constitutionality of New York’s system for taxing the income of statutory residents (on page 1).
  • An Appellate Division decision holding that a settlement payment received by a nonresident member of a New York limited liability company constituted New York source income for personal income tax purposes (on page 3).
  • An Appellate Division, First Department decision affirming the dismissal of an action brought by a taxpayer to challenge results anticipated to arise from an audit. The court found that the cases were not ripe for review, since no deficiency determination had yet been made by the Tax Department (on page 5).
  • And more (on page 6).

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