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October 20, 2021 | New York Law Journal

'Kelly v. Commissioner': Loans Recharacterized as Distributions

In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss the recent Tax Court decision in 'Kelly v. Commissioner', which deals with the recharacterization of purported loans made between affiliates as shareholder distributions, and potential consequences for failure to file a Form 5471 in the context of a foreign corporation owned by a U.S. person.
9 minute read
September 14, 2021 | New York Law Journal

'Misrahi' a Reminder That Form Matters in Affiliate Transactions

There is often "a degree of casualness" in the case of transactions between affiliated parties, and that casualness can lead to unexpected tax consequences. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a recent Division of Tax Appeals determination, which engages with similar issues in the income tax context, and serves a reminder that good form matters.
8 minute read
August 18, 2021 | New York Law Journal

Transaction 'Integration': 'GSS Holdings (Liberty) v. United States'

In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss 'GSS Holdings (Liberty) v. United States', a recent decision of the Court of Federal Claims that discusses (1) the scope of what is sometimes referred to as the 'Danielson' rule, and (2) substance over form and transaction integration principles in the context of multiple payments that were ultimately integrated for tax purposes by the court into a single transaction.
9 minute read
July 06, 2021 | New York Law Journal

Appellate Review of Non-Final Orders in Matrimonial Actions

An attorney who handles contested matrimonial cases spends a considerable amount of time on motion practice. In this edition of his Law and the Family column, Joel R. Brandes explores the ins and outs of appealing decisions of such motions.
10 minute read
July 01, 2021 | New Jersey Law Journal

After Hours: Middlesex County Bar Association; Capehart Scatchard

Testino Installed as Middlesex County Bar President Edward Testino, a solo in Old Bridge, was installed as the Middlesex County Bar Association's…
3 minute read
June 22, 2021 | New York Law Journal

Help Is On the Way: New York Enacts Pass-Through Entity Tax

In their Real Estate financing column, Ezra Dyckman and Charles Nelson discuss New York's new pass-through entity tax regime which can provide a significant federal tax benefit to businesses owned through pass-through entities, such as real estate and other closely held businesses, however taxpayers need to be aware of several uncertainties and complexities regarding the application of the new law.
6 minute read
June 18, 2021 | National Law Journal

Biden DOJ Speedily Raises SCOTUS' ACA Ruling in Another Fight With Republican AGs

"This recent decision underscores that Texas and Louisiana cannot establish standing here," a Biden DOJ official told a federal court of a GOP lawsuit challenging an immigration policy.
5 minute read
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

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