Hollis L. Hyans

Hollis L. Hyans

Morrison & Foerster LLP

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MoFo New York Tax Insights - Volume 7, Issue 5

Retroactive Application Of 2010 Statutory Amendment Permitted By Tribunal - Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has upheld the constitutionality of retroactively...more

5/5/2016 - ALJ Apportionment Corporate Taxes Estate Tax Net Operating Losses Retroactive Application Sales Tax State Budgets State Tax Tribunals Tax Appeals Tax Court Tax Reform

MoFo New York Tax Insights - Volume 7, Issue 4

ALJ holds that Insurance Payments to Captive Insurance Company Are not Deductible - In Matter of Stewart’s Shops Corp., DTA No. 825745 (N.Y.S. Div. of Tax App., Mar. 10, 2016), a New York State Administrative Law Judge...more

4/5/2016 - ALJ Canada Captive Insurance Company Corporate Taxes Deductibles IRA Rollovers Resale Exemption Retailers Sales & Use Tax Tax Appeals Tax Refunds

MoFo New York Tax Insights - Volume 7, Issue 3, March 2016

TRIAL COURT HOLDS THAT FEES RELATED TO THE NEW YORK HIGHWAY USE TAX ARE UNCONSTITUTIONAL - In a class action lawsuit, an Albany County trial court held that flat highway use registration and decal fees charged to heavy...more

3/5/2016 - Commerce Clause Corporate Taxes Mortgage REITS Power Plants Sales & Use Tax Statute of Limitations Tax Exemptions Tax Reform Tax Refunds

MoFo New York Tax Insights - Volume 7, Issue 2

State Tax Department Releases New Draft Article 9-A Combined Reporting Regulations - The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise tax...more

2/8/2016 - Article 9 Combined Reporting Corporate Taxes Lease Tax Net Investment Income Safe Harbors Sales Tax State Budgets State Taxes Tax Deductions Tax Reform Tax Refunds

New York State Tax Department Releases Draft Combined Reporting Regulations Under Corporate Tax Reform

The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise tax regulations to address significant changes to combined reporting under New York State corporate...more

1/26/2016 - Combined Reporting Comment Period Corporate Taxes Proposed Amendments Tax Reform Unitary Business

MoFo New York Tax Insights - Volume 7, Issue 1, January 2016

The Top 10 New York Tax Highlights of 2015 - This past year turned out to be another eventful one in New York taxation. We continue our tradition and present our list of the Top 10 New York tax highlights of...more

1/7/2016 - Corporate Taxes Hotel Tax Income Taxes Real Estate Professionals Sales Tax

MoFo New York Tax Insights - Volume 6, Issue 12

NYC Tribunal Rejects Claim That First Amendment Requires Use of Audience Factor for Sourcing Receipts from Credit Ratings - The New York City Tax Appeals Tribunal, reversing an Administrative Law Judge decision, has held...more

12/15/2015 - Audits Bulk Sales Act Citigroup Corporate Taxes Credit Ratings Department of Finance McGraw Hill Net Operating Losses Qui Tam State False Claims Acts Tax Appeals Taxpayers' Bill of Rights Vanguard Wrongful Termination

MoFo New York Tax Insights - Volume 6, Issue 11

Resident Is Not Subject to Use Tax on Yacht Briefly Docked in the State - In Matter of Michael Pellino, DTA No. 825869 (N.Y.S. Div. of Tax App., Oct. 1, 2015), a New York State Administrative Law Judge concluded that...more

11/6/2015 - Aggregation Rules Digital Goods Prevailing Party Qui Tam Realty Transfer Taxes Sales & Use Tax Sprint State False Claims Acts State Taxes Tax Reform

MoFo New York Tax Insights - Volume 6, Issue 9

Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

9/3/2015 - Continuing Legal Education Excise Tax Foreign Corporations Income Taxes Internet LLC Mobile Devices Nexus Personal Liability Sales & Use Tax Sales Tax Tax Litigation Telecommunications

MoFo New York Tax Insights - Volume 6, Issue 8 - August 2015

Court Of Appeals Affirms Revocation Of Tax Exemption For Public Parking Facilities - Reversing a decision by the Appellate Division, the Court of Appeals has held in a 5-2 decision that a charitable organization is not...more

8/14/2015 - Attorney's Fees Capital Markets Charitable Organizations Corporate Taxes Electricity FOIA Investment Funds Mobile Devices New Guidance Nuclear Power Parking Lots Property Tax Remand Renewable Energy Revocation Sales & Use Tax Tax Appeals Tax Court Tax Credits Tax Exemptions Tax Reform Tax Tribunal

MoFo New York Tax Insights - Volume 6, Issue 7 - July 2015

In This Issue: - Important Changes at NYS and NYC Tax Agencies - Court of Appeals Upholds Constitutionality of Taxing Nonresidents on Gain from S Corporation Stock Sale in Two Separate Decisions - NYC Tribunal...more

7/15/2015 - Business Taxes Corporate Taxes Foreign Banks Income Taxes Intangible Property Investment Adviser LLC Management Fees Real Estate Transfers S-Corporation Sales & Use Tax Shareholders Stocks Tax Appeals Tax Liability

MoFo New York Tax Insights - Volume 6, Issue 6 - June 2015

In This Issue: - Tribunal Reverses ALJ and Permits Combination Based on Unitary Business and Distortion - “Flat Sum Settlement” with IRS Held Not to Constitute Reportable Federal Change - Tribunal Holds NYS...more

6/22/2015 - Corporate Taxes Sales & Use Tax Tobacco Unitary Business Unitary Business Principle

MoFo New York Tax Insights - Volume 6, Issue 4 - April 2015

In This Issue: - State Tribunal Affirms Decision Imposing Sales Tax on Information Services - Appellate Division Upholds Applicability of Sales Tax to Environmental Testing and Monitoring Services - Bulk...more

4/6/2015 - Broker-Dealer Bulk Purchasing Income Taxes Intangible Property Sales & Use Tax Service Contracts

MoFo New York Tax Insights - Volume 6, Issue 3 - March 2015

In This Issue: - Key Proposals in Governor Cuomo’s 2015-16 Executive Budget - ALJ Holds That Online Reservation Receipts Are Not Sourced to New York - ALJ Rules Taxpayer Is Not Required to Use NOLs in...more

3/27/2015 - Amazon Andrew Cuomo Corporate Taxes Expedia Internet Retailers Sales & Use Tax State Budgets TripAdvisor

MoFo New York Tax Insights - Volume 6, Issue 2

In This Issue: - Governor Cuomo Releases 2015-16 Executive Budget, Including New York City Corporate Tax Reform - New Commissioner of Taxation and Finance - ALJ Holds That Husband Changed His Domicile to...more

2/4/2015 - Andrew Cuomo Brownfield Properties Corporate Taxes Residency Status Sales & Use Tax State Budgets Tax Reform

MoFo New York Tax Insights - Volume 6, Issue 1 - January 2015

In This Issue: - The Top 10 New York Tax Highlights of 2014 - Tribunal Affirms That a Charter Yacht Is Not Exempt from Use Tax as a Commercial Vessel - Court of Appeals Holds City Transfer Tax Does Not...more

1/6/2015 - Corporate Taxes New Legislation Realty Transfer Taxes Sales & Use Tax State Taxes Tax Reform Transfer Taxes Vessels Virtual Currency

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

12/10/2014 - Banks Charitable Donations Corporate Taxes Non-Profits Partnerships Property Tax Sales & Use Tax State Taxes

MoFo New York Tax Insights - Volume 5, Issue 11 - November 2014

In This Issue: - Court Orders Department of Finance to Release Corporate Tax Return Records to City Comptroller - ALJ Upholds State Tax Department Policy on Personal Liability of LLC Members for Sales...more

11/10/2014 - Audits Corporate Taxes Film Industry IRS Limited Liability Companies Movies Personal Liability Sales & Use Tax Statute of Limitations Tax Refunds Tax Returns Television Programming

MoFo New York Tax Insights - Volume 5, Issue 10 - October 2014

In This Issue: - State Tribunal Reverses ALJ and Allows Combined Reporting - Tribunal Finds Oxygen Cylinders Were Purchased for Resale - Appellate Court Denies Nassau County Class Action Certification in...more

10/6/2014 - Class Action Innocent Spouse Exception Online Sales Tax Sales & Use Tax State Taxes

MoFo New York Tax Insights - Volume 5, Issue 9 - September 2014

In This Issue: - ALJ Upholds Denial of Sales Tax Refund Because Vendor Failed to First Make Refunds to Customers - HMO Held Exempt from New York City General Corporation Tax - State Tax Department Issues...more

9/4/2014 - Corporate Taxes Dodd-Frank False Claims Act (FCA) HMOs Sales & Use Tax Software State Taxes Tax Reform Tax Refunds Whistleblowers

MoFo New York Tax Insights - Volume 5, Issue 8 - August 2014

In This Issue: - Department Releases New Nonresident Audit Guidelines to Address Gaied - Nuclear Power Plant That Produces Steam and Water to Generate Electricity Is Not Eligible for Investment Tax...more

8/6/2014 - Energy Tax Incentives Fees Fraud Nuclear Power State Taxes Statute of Limitations Tax Credits Tax Reform

MoFo New York Tax Insights - Volume 5, Issue 7 - July 2014

In This Issue: - Department of Finance Announces Updated Commercial Rent Tax Audit Policy on Billboards - ALJ Finds No Hearing Right To Challenge Notice and Demand, and Corporate “President” Is Personally...more

7/2/2014 - Advertising Audits Commercial Leases Personal Liability Sales & Use Tax Voluntary Disclosure

MoFo New York Tax Insights - Volume 5, Issue 6 - June 2014

In This Issue: - New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena - New York City UBT Ruling Allows Broker-Dealer Sourcing for Non-Registered Broker-Dealers - ALJ Dismisses Action as...more

6/3/2014 - AirNB ALJ Attorney Generals Broker-Dealer Hospitality Industry Hotels Occupancy Occupancy Tax Sales & Use Tax

MoFo New York Tax Insights - Volume 5, Issue 5 - May 2014

In This Issue: - Two Combined Reporting Decisions Highlight Issues Involving “Permissive” Combined Reporting - New York State Corporate Tax Reform Legislation Enacted – What You Need to Know - Appellate Court...more

5/12/2014 - Due Process Income Taxes Partnership Interests Residency Status State Budgets State Taxes Tax Liability Tax Reform Withholding Tax

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