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David Morganelli

David Morganelli

Partridge Snow & Hahn LLP


Latest Publications

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Amazon, the New York Internet Tax, and the Phalanx of Drummers

The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct...more

4/3/2013 - Amazon Click-Through Nexus Commerce Clause Internet Retailers Sales & Use Tax

IRA Charitable Rollover Provisions Revived

The American Taxpayer Relief Act of 2012, signed into law on January 2, 2013, revives the IRA charitable rollover provisions which originally expired in 2011. The revived IRA charitable rollover allows an individual who is...more

1/8/2013 - American Taxpayer Relief Act Charitable Donations Fiscal Cliff Income Taxes IRA

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