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June 29, 2020 | Law.com

Law.com Trendspotter: Law Firms OK'd to Reopen, but 'Aren't Hurrying to Become Test Cases'

Just because law firms can reopen in some cities, doesn't mean they are.
5 minute read
June 23, 2020 | New York Law Journal

Proposed Regulations for Section 1031 Exchanges

Due to a 2017 change to I.R.C. section 1031, some taxpayers will now owe tax with respect to exchanged personal property. In their Real Estate Financing Column, Ezra Dyckman and Aaron Gaynor discuss how new proposed regulations and other parts of the 2017 changes to the tax law mitigate the consequences to exchanging taxpayers.
5 minute read
June 17, 2020 | New York Law Journal

No 'Knowability' Requirement for Theft Losses: 'Adkins v. United States'

n their Taxation column, David E. Kahen and Elliot Pisem discuss the allowability of a theft loss deduction in a particular year has often been challenged by the IRS, particularly on the grounds that the injured taxpayer had a "reasonable prospect of recovery" against the wrongdoer or someone else in the year of discovery.
9 minute read
June 17, 2020 | Supreme Court Brief

Alito's Barbs | About Those Qualified Immunity Denials | Financial Disclosures: Summer Teaching Gigs | Headlines: William Consovoy, Landmark LGBT Ruling & More

Welcome to Supreme Court Brief. We've got a snapshot from the latest financial disclosures, and we reach out to McDermott Will's Paul Hughes and Orrick's Kelsi Corkran for their thoughts on the court's denial of a raft of qualified immunity petitions. Plus: Justice Alito had sharp words in a pair of dissents this week. Thanks for reading!
8 minute read
June 09, 2020 | New York Law Journal

Hodgepodge of CARES Act Conformity Will Confuse and Frustrate New York Taxpayers

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor write: New Yorkers will have to make sense of a patchwork of conformity and non-conformity between New York and federal law. Moreover, for New York taxpayers, the status of two popular aspects of the CARES Acts—the tax-free forgiveness of PPP loans and corrections to depreciation of QIP—is unclear.
7 minute read
April 21, 2020 | New York Law Journal

CARES Act Provisions May Benefit Real Estate Owners

On March 27, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. The Act includes many provisions aimed at mitigating the economic impact of the coronavirus outbreak, such as cash rebates to individuals and loans and tax credits to businesses. However, the Act also contains several modifications and technical corrections to the 2017 Tax Cuts and Jobs Act that could significantly benefit real estate owners.
5 minute read
April 15, 2020 | New York Law Journal

Income Tax Relief Under COVID-19 Legislation

In their Taxation column, David E. Kahen and Elliot Pisem discuss the Coronavirus Aid, Relief, and Economic Security Act, particularly focusing on the loosening of limitations on the use of net operating loss carryovers and carrybacks by corporate and non-corporate taxpayers and of "excess business losses" by non-corporate taxpayers, including shareholders in S corporations and owners of equity interests in entities treated as partnerships for tax purposes.
9 minute read
March 04, 2020 | New York Law Journal

More Residences, More Problems for Multistate Taxpayers in 'Rusakoff'

Since a U.S. Supreme Court decision five years ago, several New York taxpayers have attempted to resurrect constitutional challenges to the dual residency problem—provisions of the New York state personal income tax that cause certain taxpayers to be subject to dual state taxes. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the most recent challenge—'Rusakoff'.
6 minute read

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