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Hollis L. Hyans

Hollis L. Hyans

Morrison & Foerster LLP


Latest Publications

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MoFo New York Tax Insights - Volume 4, Issue 5 - May 2013

In This Issue: New York Enacts Significant Changes to Related Member Royalty Add-Back Law; Nuclear Power Plant That Produces Steam and Water to Generate Electricity Not Eligible for Investment Tax Credit; Appellate...more

5/14/2013 - Add-Back Legislation Andrew Cuomo Fraud Insurers Investment Tax Credits Liens Nuclear Power Prudential QEZE Benefits Royalties S-Corporation Tax Returns

E-Commerce Providers Take Note: New York’s Highest Court Upholds “Amazon” Sales Tax Statute

On March 28, 2013, the Court of Appeals, New York’s highest court, issued a decision in Overstock.com, Inc. & Amazon.com, LLC, et al., holding that New York’s “click-through nexus” statute does not violate the Commerce Clause...more

4/25/2013 - Amazon Click-Through Nexus Commerce Clause Due Process E-Commerce Overstock.com Sales & Use Tax

MoFo New York Tax Insights - Volume 4, Issue 4 - April 2013

In This Issue: New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more

4/8/2013 - Amazon Click-Through Nexus Commerce Clause Due Process False Claims Act Gramm-Leach-Blilely Act Independent Contractors Sales & Use Tax Tax Returns Whistleblowers

MoFo New York Tax Insights - Volume 4, Issue 3 - March 2013

In This Issue: Court of Appeals Hears Oral Argument in Amazon Sales Tax Appeal; Tribunal Affirms There Is No Right to a Hearing Without a Notice of Deficiency or Refund Denial; Department Rules that Real Estate-Related...more

3/7/2013 - Amazon Bernie Madoff Deficiency Notices Sales & Use Tax

MoFo New York Tax Insights - Volume 4, Issue 2 - February 2013

In This Issue: Divided Appellate Division Affirms Tribunal’s Gaied “Permanent Place of Abode” Decision; Combined Reporting Permitted by ALJ Despite Absence of Substantial Intercorporate Transactions; Commissions Paid...more

2/5/2013 - Article 9 Combined Reporting Corporate Taxes Legal Costs Property Tax Real Estate Commissions Residence Taxes UBT Addback

MoFo New York Tax Insights - Volume 4, Issue 1 - January 2013

In This Issue: Court of Appeals Reverses Appellate Division, Holds that EchoStar’s Equipment Purchases Qualified as Sales for Resale; Appellate Court Holds Electronic Messaging Services Subject to Sales Tax; ALJ Finds...more

1/4/2013 - ALJ Appeals Domicile Innocent Spouse Exception QEZE Benefits Retail Market Sales & Use Tax

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