Elizabeth Pascal

Elizabeth Pascal

Hodgson Russ LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Did the Tribunal Expand the Jurisdiction of the Division of Tax Appeals?

In Matter of Grand Central JT VT (March 10, 2016), the Tax Appeals Tribunal decided a fairly routine tax case as to whether the taxpayer maintained adequate books and records in a sales tax audit and whether the Audit...more

4/1/2016 - ALJ Audits IRS Jurisdiction Sales Tax Tax Appeals Tax Assessment Tax Tribunal

What’s So Interesting About Interest Rates?

For those of us who regularly handle state audits, the focus is usually on the legal or factual arguments as to why no additional taxes are due. And it’s great when our clients can walk away with no additional taxes to pay....more

8/21/2015 - Audits Interest Rates IRS Late Payments Sales Tax Underpayment

New York’s Highest Court Considers Constitutionality of Retroactive Taxing Statute

Questioning the constitutionality of state personal income tax provisions seems to be all the rage these days. On the heels of the Supreme Court’s decision in Comptroller v. Wynne discussed in our recent blog post, New York’s...more

6/11/2015 - Corporate Sales Transactions Income Taxes Non-Resident Income Taxes NY Supreme Court Oral Argument S-Corporation Shareholders

New York Budget Bill Proposes Many Corporate Tax Changes

For the first time since 1987, New York is proposing substantial reforms to its corporate tax structure. In 1987 the impetus for change was external: The passage of major tax reform at the federal level in 1986 increased the...more

3/10/2014 - Corporate Taxes State Taxes Tax Reform Trucking Industry

New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax To Stand

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision...more

1/16/2014 - Commuter Tax Benefits Commuting State Taxes

5 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×