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June 16, 2021 | New York Law Journal

Equitable Estoppel Blocks Taxpayer: 'New Capital Fire v. Commissioner'

In this edition of their Taxation column, David E. Kahen and Elliot Pisem explore a case in which a taxpayer's current position was preluded on the ground of equitable estoppel, as it was inconsistent with the taxpayer's prior position.
10 minute read
June 14, 2021 | The American Lawyer

Deal Watch: Big Deals in Data and Energy Lead the Week in M&A

Multiple $4 billion-plus deals in energy and data storage, plus a rather large buy of pest control company Anticimex, highlight a big week in big deals.
8 minute read
June 08, 2021 | New York Law Journal

Recent Case Demonstrates Difficulties in Changing Domicile

Due to the pandemic, many New Yorkers are moving out of the city. Citing the recent decision in 'Boniface,' Joseph Lipari and Ellen Brody, in their Tax Appeals Tribunal column, discuss the difficulties most individuals will face in carrying out this change of residency.
8 minute read
June 07, 2021 | The American Lawyer

Deal Watch: Crushing It: M&A Hits All-Time YTD High as Activity Passes $2.4 Trillion

May was the third month in a row that saw over $500 billion in M&A activity and tech finally relinquished its crown for industry totals after close to a year straight of monthly wins.
13 minute read
April 27, 2021 | New York Law Journal

IRS Requires Reporting of Tax Basis Capital Accounts

In their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss the new 2020 partnership tax basis capital account reporting requirements which "give the IRS much more visibility into the tax situations of partners in partnerships."
5 minute read
Law Journal Press | Digital Book Anatomy of a Merger: Strategies and Techniques for Negotiating Corporate Acquisitions Authors: James C. Freund View this Book

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April 14, 2021 | New York Law Journal

'Management Fee' Deductions Disallowed: 'Aspro v. Commissioner'

In this edition of their Taxation column, David E. Kahen and Elliot Pisem discuss a recent Tax Court decision disallowing deductions for purported management fees paid by a closely held corporation to its shareholders, in which the court concluded that the payments were disguised dividends and that the petitioner failed to establish that the payments were reasonable in relation to services rendered.
8 minute read
March 08, 2021 | The American Lawyer

Five Am Law Elites Take Roles on $11B Apollo Acquisition

The deal is the latest major transaction to be announced in 2021 and will create a company worth $29 billion.
3 minute read
March 01, 2021 | New York Law Journal

'MarketShare' Acknowledges Challenge of Distinguishing Consulting, Information Services, and Software

As the world marches into the third decade of widely available electronic resources, distinguishing among consulting services, information services, and the provision of software, and then applying the differing sales tax rules to them, becomes only more difficult. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the recent determination in 'MarketShare Partners', which provides a rich text for those trying to classify a business as fitting into one of these categories.
8 minute read
February 23, 2021 | New York Law Journal

Treasury Issues Final Regulations on Carried Interest

On July 31, 2020, Treasury released proposed regulations under Section 1061, and on January 7, 2021, Treasury finalized these regulations. The final regulations largely adopt the proposed regulations, but with some important modifications that are largely favorable to taxpayers.
6 minute read
February 17, 2021 | New York Law Journal

Taxpayer Prevails on Substance Over Form: 'Complex Media v. Commissioner'

In their Taxation column, Elliot Pisem and David E. Kahen discuss 'Complex Media v. Commissioner', in which a corporate taxpayer that acquired a business in exchange for stock and other property prevailed over the IRS, on the basis of an argument that the substance of the transaction was different from its form, and was allowed to claim amortization deductions attributable to a basis step-up arising from the substance of the transaction.
10 minute read

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