MoFo New York Tax Insights - Volume 3, Issue 3 - March 2012


In this issue: Tribunal Upholds Barker Penalties; Case Now Poised for Judicial Appeal; Guidance Issued on New Sales Tax Exemption for Electronic News Services; NYC Changes Procedure for Requesting Alternative Allocation Method; New 1099-K Reporting Requirements Take Effect in 2012; and Insights In Brief.

Excerpt from: "Tribunal Upholds...":

The saga of the Barker case continues. Readers of NY Tax Insights will recall that in January 2011, the Tax Appeals Tribunal held that a Connecticut couple’s vacation home in the Hamptons constituted a permanent place of abode, causing the husband, who worked in New York City, to be considered a New York State resident. While the Tribunal ruled on the substantive issue, it remanded the case to the Administrative Law Judge for a supplemental determination regarding whether there was reasonable cause to abate penalties. In April 2011, the ALJ issued a decision upholding the penalties and the Barkers appealed. The Tribunal has now upheld the imposition of penalties, making the case ripe for appeal to the New York courts on the more important substantive issue regarding the definition of a permanent place of abode. Matter of John J. and Laura Barker, DTA No. 822324 (N.Y.S. Tax App. Trib., Jan. 26, 2012).

Please see full publication below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Morrison & Foerster LLP | Attorney Advertising

Written by:


Morrison & Foerster LLP on:

JD Supra Readers' Choice 2016 Awards
Reporters on Deadline

"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.