LexisNexis® Legal Newsroom
The Sun Shines on Taxpayers: New York State Tax Appeals Tribunal Grants Appeal in Combined Reporting Case

By Nicole Boutros and Andrew Appleby In yet another taxpayer victory, the recently reconstituted New York State Tax Appeals Tribunal determined that the New York State Department of Taxation and Finance improperly denied the taxpayers’ amended returns, which were filed on a combined basis for the...

Cesar Vargas, DACAmented Lawyer

Matter of Application of Cesar Adrian Vargas for Admission to the Bar of the State of New York - 2015 NY Slip Op 04657 - Decided on June 3, 2015 - Appellate Division, Second Department : "We are called upon to determine whether an undocumented immigrant, who is authorized to be present in the United...

DLA Piper: EPA Report Finds No Evidence Fracking Causes Widespread Impacts On Drinking Water

By: Robert J. Alessi and Jeffrey D. Kuhn | This client alert is part of an ongoing series by DLA Piper attorneys on the legal, regulatory and policy issues related to hydraulic fracturing and shale gas production in the US and internationally. The US Environmental Protection Agency has issued a...

A Matter of Convenience: From Bank Accounts to Real Property

By John G. Farinacci Estate litigators see a wide variety of disputed issues since the affairs of decedents are as diverse as the types of people they were during their lives. However, we also see many of the same or similar fact patterns. One of these involves disputes over whether the addition of...

NYC Council Votes to Sharply Restrict Employer Use of Criminal Background Checks

by Christopher Collins On Wednesday, June 10, 2015, the New York City Council approved a bill that will strictly regulate how employers in New York City (with at least four employees) may conduct criminal background checks. Mayor Bill de Blasio is expected to sign the bill, which will go into effect...

News Excerpts From the July 1, 2015, Bender’s Immigration Bulletin

New York Grants Law License to DACA Grantee | On June 3, 2015, an intermediate New York appellate court approved the application for admission to the bar of a Mexican citizen who was brought to the United States as a child and granted relief under the Deferred Action for Childhood Arrivals (DACA)...

Iowa Probation Blocks Immigrant's Historic Law License

"Cesar Adrian Vargas made history this month when a New York court paved the way for him to become the first undocumented immigrant to practice law in the state. But the Mexican-born activist's arrest at a Des Moines political event earlier this year has put that achievement in jeopardy —...

Found in Translation: Online Drop Shipment Facilitation Service Not Subject to New York Sales and Use Tax

By Evan M. Hamme and Open Weaver Banks The New York State Department of Taxation and Finance released an advisory opinion explaining how it will treat drop shipment facilitation services for sales and use tax purposes. The petitioner uses proprietary software to create an Internet-based “hub”...

Babst Calland: New York Formally Bans High-Volume Hydraulic Fracturing To Develop Marcellus Shale

By Michael C. Murphy | On June 29, 2015, the New York State Department of Environmental Conservation issued its Findings Statement which officially prohibits high-volume hydraulic fracturing to develop natural gas resources in the Marcellus Shale. The issuance of the Findings Statement concludes a...

Sutherland Adds Counsel Amy Nogid, Continues Expansion of Leading National State and Local Tax Practice in New York

We are pleased to announce that Amy F. Nogid has joined Sutherland’s State and Local Tax (SALT) practice as counsel in New York. Prior to joining Sutherland, Amy was of counsel at Morrison & Foerster LLP. Amy represents clients in all aspects of state and local taxation matters at the administrative...

New Law Restricts Ability of Employers in New York City to Ask Job Applicants If They Have Criminal Records

On June 29, 2015, New York City Mayor Bill DeBlasio signed, into law, the New York City Fair Chance Act, Local 63 of 2015 (the “Fair Chance Act,” the “NYCFCA,” “Local Law 63″ or the “new Law”) , which takes effect on October 27, 2015. The Fair Chance Act...

What Are the Elements of an Account Stated in New York?

“Under federal and New York law, an account stated ‘refers to a promise by a debtor to pay a stated sum of money which the parties had agreed upon as the amount due.’ ” National Econ. Research Assocs., Inc. v. Purolite “C” Corp. , No. 08 Civ. 7600, 2011 U.S. Dist....

Amended Complaint Too Vague to Meet Even the Generous Pleading Standard of Form 18 Results in Dismissal Without Leave to Amend Again

by Lewis V. Popovski , Abhishek Bapna , and Vivian Cheng District Judge Valerie Caproni granted defendants CBS Corporation’s and CBS Interactive, Inc.’s motion under Rule 12(b)(6) of the Federal Rules of Civil Procedure to dismiss plaintiff Edwin Lyda’s Amended Complaint for failure...

2 New NYSBA Ethics Opinions on Immigration - Law360

Law360, July 24, 2015 - "Lawyers for children in immigration proceedings may disclose the names and some information about their clients’ cases to so-called granting organizations in certain instances, according to one of two recently published New York State Bar Association ethics opinions...

Williams Mullen: Health Care Providers Lacked Standing to Sue as ERISA Beneficiaries: Rojas v. Cigna Health and Life Insurance Company

By Mark S. Thomas The U. S. Court of Appeals for the Second Circuit has affirmed a dismissal of claims by two physicians and their medical practice asserting standing under ERISA to enjoin an insurer from removing them from its coverage network. Rojas v. Cigna Health and Life Insurance Company , Case...

The Digital Age of Estate Planning

By Linda B. Hirschson and Shifra Herzberg The proliferation of technology has moved communication, banking, networking, games, photos and music to the digital arena. In this Emerging Issues Analysis, Linda B. Hirschson, a shareholder in Greenberg Traurig's New York office and chair of the New...

Out of Steam: Nuclear Power Company Loses Bid for New York Manufacturing Tax Credits

By Chris Mehrmann and Open Weaver Banks A New York appellate court denied a nuclear power company’s bid for manufacturing tax credits, finding that equipment used at two power plants to produce steam and water during the electricity generation process was not used for manufacturing. The taxpayer...

Cadwalader: Federal Court Upholds Provider Mandate to Report and Return Medicare and Medicaid Overpayments in 60 Days

Introduction | The Patient Protection and Affordable Care Act (“PPACA”), signed into law on March 23, 2010, included a provision (the “Report and Refund Mandate”), broadly requiring health care providers, suppliers, Part D plans and managed care organizations that were overpaid...

BitLicense Regulations and the August 8, 2015 Deadline

by Adam Ettinger As you know, the New York “BitLicense” regulations became effective on June 24, 2015, and businesses that are engaged in “Virtual Currency Business Activity” involving New York or a “New York Resident” must apply for a license. The deadline for...

237(a)(1)(H) "Otherwise Admissible" Victory at NYC Immigration Court

Disha Chandiramani writes: "Attached is a recent decision I received from IJ Van Wyke at 26 Federal Plaza. The case was regarding 237(a)(1)(H) eligibility for an non citizen who entered without inspection, but who purchased an I-94 and adjusted in the U.S. The point of contention was whether she...

New York Judge Rule That Chimpanzees Are Still Not Entitled To Habeas Relief

In an opinion issued on July 29, 2015, Judge Barbara Jaffe of the New York State Supreme Court, New York County, denied a petition for writ of habeas corpus filed on behalf of Hercules and Leo, two chimpanzees in the custody of the State University of New York at Stony Brook. The petitioner, a nonprofit...

In A New York Minute: How to Defend a Remote Access to Software Sales Tax Audit, Part I

Since late 2008, the New York State Department of Taxation and Finance has routinely taken the position that charges for application service provider services, software as a service, or other online services may be subject to New York sales tax as licenses of software. Some sellers began collecting sales...

Ballard Spahr LLP: New York, Connecticut Establish Community-Based Renewable Energy Programs

New York and Connecticut recently joined at least 13 other states, including Hawai’i and Maryland, in establishing measures that could significantly expand access to renewable energy generation in those states through community-based renewable energy programs. Because certain federal tax credits...

Federal, State Law Preempts New York City Responsible Banking Act, Federal Court Rules

New York City’s Responsible Banking Act (RBA) is preempted by federal and state law, a federal court has ruled [subscribers can access an enhanced version of this opinion: lexis.com | Lexis Advance ]. Pursuant to the New York City Charter, only financial institutions that are designated “deposit...

Ballard Spahr LLP: Pharmaceutical Companies Get Off-Label Marketing Victory

. . . A federal judge ruled that the Food and Drug Administration (FDA) cannot prohibit a pharmaceutical company from marketing its drugs for off-label uses if its claims are truthful and not misleading. This ruling, while not precedential, alters the traditional compliance analysis regarding the legality...