Irwin M. Slomka

Irwin M. Slomka

Morrison & Foerster LLP

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MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

8/5/2016 - ALJ Anti-Avoidance Business Partners Business Taxes Corporate Taxes Franchise Taxes Income Taxes Investment Adviser IP License Limited Liability Companies Management Fees Members Oil & Gas Personal Liability Retailers Royalties Sales Tax State Taxes Statute of Limitations Tax Returns Tax Tribunal Tribunals Unincorporated Business Tax (UBT) Whole Foods

MoFo New York Tax Insights - Volume 7, Issue 7

ALJ holds NYS Real Estate Transfer Tax Cannot Be Imposed on Sale of 45% Membership Interest in LLC - In an issue of first impression under the New York State real estate transfer tax, a New York State Administrative Law...more

7/7/2016 - Admissions ALJ Corporate Taxes Data Mining HMOs Income Apportionment Insurance Companies Limited Liability Companies Real Estate Transfers State Tax Tribunals Tax Appeals Tax Commissions Tax Court Transfer Taxes Tribunals

MoFo New York Tax Insights - Volume 7, Issue 6

New York City Tribunal Rejects City’s Attempt To Forcibly Combine Bank And Its Mortgage Subsidiary - The New York City Tax Appeals Tribunal, affirming a determination of the Chief Administrative Law Judge, has held that...more

6/8/2016 - ALJ Audits Banks Bausch & Lomb Driver's License Suspensions False Claims Act (FCA) Joint Tax Returns Judicial Appointments Parent Corporation Property Tax Sales Tax SCOTUS Statute of Limitations Subsidiaries Tax Appeals Tax Exemptions Tax Tribunal

New York City Tribunal Rejects City’s Attempt to Forcibly Combine Bank and Its Mortgage Subsidiary

The New York City Tax Appeals Tribunal, affirming a determination of an Administrative Law Judge, has held that Astoria Bank, which engaged in a banking business in New York City, was not required to include in its combined...more

5/26/2016 - ALJ Banks Mortgages Subsidiaries Tax Appeals Tax Court Tax Returns

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

Out-of-State Subsidiary Holding Company Cannot Be Forcibly Included in a Colorado Combined Return

A Denver District Court judge has held that the Colorado Department of Revenue cannot forcibly combine a corporation’s subsidiary, a holding company that derived its income solely from investments in foreign entities, in...more

1/25/2016 - Combined Reporting Department of Revenue Foreign Entities Foreign Investment Internal Revenue Code (IRC) Section 482 Subsidiaries

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

Non-Securities Dealer Corporations Have Until September 30, 2015 to Comply with Investment Capital Identification Procedures for...

This is an important reminder that non-securities dealer corporations subject to New York State and City corporate tax have until September 30, 2015 to identify stock as investment capital in order for the stock to qualify as...more

9/29/2015 - Clearing Agencies Corporate Taxes Deposit Accounts Net Investment Income Stocks Tax Reform

New York State Tax Department Releases Draft Corporate Tax Nexus Regulations for Comment

On September 2, 2015, the New York State Department of Taxation and Finance released draft amendments to the Article 9-A corporate franchise tax regulations to address significant changes relating to statutory nexus under...more

9/9/2015 - Comment Period Corporate Taxes Economic Presence Nexus Franchise Taxes Proposed Amendments 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

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