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MoFo New York Tax Insights - Volume 9, Issue 4

TRIBUNAL REMANDS $100 MILLION SALES TAX REFUND CASE TO ALJ - After the New York State Appellate Division reversed the Tax Appeals Tribunal’s earlier decision denying a sales tax refund of over $100 million, the Tax...more

MoFo New York Tax Insights - Volume 9, Issue 3

NYC TRIBUNAL IMPOSES ITS OWN SOURCING METHODOLOGY FOR RECEIPTS FROM SERVICES - In a case involving the sourcing of lump sum payments for the performance of services, the New York City Tax Appeals Tribunal took the unusual...more

MoFo New York Tax Insights - Volume 9, Issue 2

2018–19 NEW YORK STATE EXECUTIVE BUDGET RELEASED - New York State Governor Andrew M. Cuomo has released the New York State 2018-2019 Executive Budget, containing several potentially significant tax proposals. They include...more

MoFo New York Tax Insights - Volume 9, Issue 1

THE TOP 10 NEW YORK TAX HIGHLIGHTS OF 2017 - As we look forward to an exciting new year, here is our annual list of what we viewed as the Top 10 New York Tax Highlights of 2017. 1. Appellate Division finds error in...more

MoFo New York Tax Insights - Volume 8, Issue 12

Appellate Court Holds That Furnishing of Pricing Information Is Not a Taxable Information Service - The Appellate Division has issued a potentially important decision regarding the sales tax exclusion for information...more

MoFo New York Tax Insights - Volume 8, Issue 11

Securities Rating Agency Not Entitled to Refund of Erroneously Remitted Sales Tax - A New York State Administrative Law Judge upheld the denial of a securities rating agency’s request for a refund of sales tax, holding...more

MoFo New York Tax Insights - Volume 8, Issue 10

Tribunal Reverses ALJ and Holds that Department Impermissibly Discriminated Against Foreign Unauthorized Insurance Corporations - In an issue of first impression in New York, the New York State Tax Appeals Tribunal has...more

State + Local Tax Insights: Summer 2017

Triple the Risk, Triple the Uncertainty: Tax False Claims Act Suits. - Part one of a two part series - During a single hearing in March 2016, a Cook County Circuit Judge dismissed over 200 False Claims Act (“FCA”) suits...more

MoFo New York Tax Insights - Volume 8, Issue 9

Appellate Division Reverses Tribunal and Remits Case for Consideration of Sales Tax Refunds - The New York State Appellate Division, in a strongly worded opinion, reversed the decision of the Tax Appeals Tribunal denying...more

MoFo New York Tax Insights - Volume 8, Issue 8

Our August 2017 issue of New York Tax Insights covers these recent developments: Sale of Security Services to Property Manager for NYC Housing Authority Held Exempt from Sales Tax - The sale of security services by a...more

MoFo New York Tax Insights - Volume 8, Issue 7

ALJ Holds that Executive Changed His Domicile to Paris and Was Not a New York Resident - A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of Colgate-Palmolive...more

Indiana Tax Court Allows Deductions for Interest Paid on Intercompany Loans and Holds That Gain from Sale of Partnership Was...

On July 11, 2017, the Indiana Tax Court released a decision in E.I. DuPont de Nemours and Company v. Indiana Department of State Revenue. The Tax Court held that the Indiana Department of Revenue had improperly reclassified...more

MoFo New York Tax Insights - Volume 8, Issue 6

Judge Dismisses $2.4 Billion False Claims Act Suit Brought Against Citigroup - A New York State Supreme Court Judge has dismissed a qui tam False Claims Act (“FCA”) suit brought by Eric Rasmusen, an economics professor at...more

MoFo New York Tax Insights - Volume 8, Issue 5

Final 2017-18 New York State Budget Bill Enacted - The New York State Budget Bill was enacted by the New York State Legislature and signed into law by Governor Andrew M. Cuomo. S. 2009-C, A. 3009-C. Among the Governor’s...more

MoFo New York Tax Insights - Volume 8, Issue 4

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

MoFo New York Tax Insights - Volume 8, Issue 3

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

MoFo New York Tax Insights - Volume 8, Issue 2

Governor Cuomo Releases 2017-18 New York State Executive Budget - New York State Governor Andrew M. Cuomo released his 2017-2018 Executive Budget, containing an assortment of potentially important tax proposals,...more

MoFo New York Tax Insights - Volume 8, Issue 1

The Top 10 New York Tax Highlights of 2016 - It’s the New Year, and before we begin afresh, we look back at this past year with our list of the Top 10 New York tax highlights of 2016. 1. The New York State Tax...more

MoFo New York Tax Insights - Volume 7, Issue 12

NYC ALJ Holds That Consulting Firm May Source Receipts Based on Location of Independent Contractors - The nature of the services performed by a corporation, and how that corporation should source its receipts from those...more

MoFo New York Tax Insights - Volume 7, Issue 11

ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

MoFo New York Tax Insights - Volume 7, Issue 10

Recent unpublished NYC Department of Finance Letter Rulings - We have obtained under the Freedom of Information Law several Finance Letter Rulings of interest, most involving the New York City real property transfer tax,...more

MoFo New York Tax Insights - Volume 7, Issue 9

Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL - In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more

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

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

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

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