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April 23, 2024 | New York Law Journal

An Uncharitable Regulation: Tax Court Invalidates Conservation Easement Regulation

In their Financing column, Ezra Dyckman and Charles Nelson discuss the recent Tax Court case, Valley Park Ranch, LLC v. Commissioner, which "is significant because it illustrates the Tax Court's willingness to invalidate a longstanding regulation based on procedural flaws that occurred almost 40 years ago."
5 minute read
April 19, 2024 | New York Law Journal

Charitable Gifts for Prisoners: The Lighter—or Heavier—Side of the Law

In this Estate Planning and Philanthropy column, Conrad Teitell presents a letter he once received from a librarian at the Federal Correctional Institution in El Reno, OK, requesting law book donations for their law library. He also includes his response, which highlights potential tax issues with the request.
4 minute read
April 17, 2024 | New York Law Journal

Sham Stock Sales: 'Acqis Technology v. Commissioner'

'Acqis Technology v. Commissioner' confirms the continued vitality of the doctrine in the context of an apparent scheme to evade tax with respect to proceeds attributable to the settlement of patent infringement claims.
9 minute read
April 17, 2024 | New York Law Journal

The Great Landlord Rent Robbery

This article addresses the ongoing issue of deregulating rent-regulated apartments, including apartments in buildings receiving J-51 tax benefits, highlights some common scenarios tenant attorneys see regarding this issue, and emphasizes that it should be revisited by the Legislature.
7 minute read
April 05, 2024 | New York Law Journal

Constructive Deceit

The tools of intelligence (and counterintelligence) gathering, e.g., espionage, spying and the like, have been utilized since time immemorial by states, sovereign and otherwise, for both legitimate and nefarious reasons.
7 minute read
Law Journal Press | Digital Book New Jersey Tax Handbook 2024 Authors: Robert F. Connolly, MST, Susan K. Dromsky-Reed, Jeffrey D. Gordon, Tiffany Wagner Donio, Frances B. Stella, Alysse Mcloughlin, Kathleen Quinn View this Book

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April 02, 2024 | New York Law Journal

NYC's Unfair Property Tax

A discussion of the recent case Tax Equity Now NY LLC v. City of New York which presents a critical examination of New York City's property tax system by the New York Court of Appeals.
4 minute read
March 21, 2024 | New York Law Journal

Sharply Divided NY Top Court Seizes Property Tax Exemption From Nonprofit Landlord of For-Profit Dialysis Center

The 4-3 vote indicates the panel is far from united on New York City taxation policy,
4 minute read
March 20, 2024 | New York Law Journal

Ruling on NYC's 'Disparate' Tax System Could Spur Reforms and Valuation Protests

The decision in an appeal filed by Latham & Watkins attorneys including ex-New York Chief Judge Jonathan Lippman, is not final, but an important step toward possible reform.
4 minute read
March 20, 2024 | New York Law Journal

Attorney-Client Privilege in the Global Economy

Lawyers involved in planning cross-border transactions and those litigating subsequent disputes need to be cognizant of what privileges apply in all relevant jurisdictions and take steps to ensure that communications will be protected in each jurisdiction.
11 minute read
March 12, 2024 | New York Law Journal

Weil's Energy Sector Expansion Continues With Lateral Partner From Bracewell

Steven Lorch is the fifth energy partner to join the firm in the past year.
3 minute read

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