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Arizona v. California: A Clear Case Of “Passive Aggressiveness” In The State Taxation Of Nonresidents

The State of Arizona has asked the Supreme Court of the United States to hear a challenge to the State of California’s taxation of nonresident members of California LLCs and nonresident shareholders of California...more

Notable Changes To Florida Tax Law

The Florida legislature recently wrapped up its 2019 session. Of particular note, the following tax law changes were enacted. Documentary Stamp Tax – Deeds between Spouses Florida imposes a surtax – referred to as the...more

You Can’t Touch This: Sale Of Partnership Interest By Nonresident Corporate Partner Deemed Subject To NYC Tax Despite Lack Of...

The decision by the New York City Tax Appeals Tribunal in Goldman Sachs Petershill Fund Offshore Holdings Corp (“Petershill Fund“), unfortunately, does not involve parachute pants or any reference to the “Running Man” dance....more

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