All Articles tagged tax

• General
  October 15, 2024 EDT
  MAKING WAYFAIR WAY-FAIRER
  Noah Chase

  This Student Note examines the Wayfair decision within SCOTUS sales tax jurisprudence, recent state tax laws, and a framework for sales taxes complying with the Commerce Clause and Due Process.

• New York Appeals
  August 09, 2023 EDT
  THE LEGAL CASE FOR STORMWATER FEES IN NEW YORK CITY
  Nathaniel R. Mattison

  This Article demonstrates that the NYC Water Board has ample authority under existing law to institute a stormwater fee today as part of the NYC's water and sewer rate scheme.

• General
  June 23, 2023 EDT
  UNCERTAINTY IN VIRTUAL CURRENCY TAXATION
  Neha Goel

  This note proposes solutions to address some of the current challenges and uncertainties the taxpayers face regarding virtual currency transactions.

• General
  July 22, 2020 EDT
  MORE GENEROUS THAN ACCURATE: THE GILTI FOREIGN TAX CREDIT AND COORDINATION OF THE FOREIGN TAX CREDIT RULES WITH THE NEW INTERNATIONAL TAX PROVISIONS OF THE TCJA
  Rebecca Rosenberg

  This Article discusses the impact of the GILTI-related foreign tax credit rules and the coordination of other new international provisions with the existing foreign tax credit system.

• General
  February 28, 2019 EDT
  BUY INSURANCE OR ELSE?: RESURRECTING THE INDIVIDUAL MANDATE AT THE STATE LEVEL
  Brendan Williams

  This article traces the origin of the individual mandate, chronicles efforts by states to enact their own mandates, and concludes by questioning whether mandates are either necessary or politic.

• General
  February 28, 2019 EDT
  SEVEN STEPS TO TRULY REFORM THE TAX CODE AND ENGENDER SOCIO-ECONOMIC MOBILITY
  Mohamed Akram Faizer

  Recognizing the tax cuts have not addressed the issue of economic stagnation, President Trump should use his political capital to implement a true tax reform that addresses socio-economic immobility.

• New York Appeals
  October 12, 2018 EDT
  DON’T TRANSFER THAT INTEREST! HOW THE “MERE CHANGE EXEMPTION” PROVIDES LITTLE RELIEF TO TAXPAYERS
  Eric J. Greenberg

  This article explores the current standing of the real estate transfer tax in New York and its potential negative effects on unsuspecting taxpayers.

• General
  May 01, 2017 EDT
  ANOTHER LOOK AT SKELLY OIL AND FRANCHISE TAX BOARD
  Paul E. Salamanca

  If a state brings an action for declaratory relief under its own laws, the defendant sitting on a coercive action may not remove the case to federal court.

• General
  March 12, 2017 EDT
  REHABILITATING FRANKENSTEIN’S MONSTER: REPAIRING THE PUBLIC POLICY OF THE ROTH IRA
  Ausher M.B. Kofsky

  This article concludes that the government should not abandon the Roth IRA, but instead, Congress should enact sensible restrictions to minimize the harmful effects.

• New York Appeals
  February 13, 2015 EDT
  CAN NEW YORK CITY GOVERN ITSELF? THE INCONGRUITY OF THE COURT OF APPEALS’ RECENT CASES REGARDING REGULATION OF NEW YORK CITY BY NEW YORK CITY
  Roberta A. KaplanJacob H. Hupart

  This article attempts to reconcile New York Court of Appeals cases concerning whether regulations limited to New York City were appropriate under the New York State Constitution.

• General
  May 13, 2014 EDT
  HYDROFRACKING AND HOME RULE: DEFENDING AND DEFINING AN ANTI-PREEMPTION CANON OF STATUTORY CONSTRUCTION IN NEW YORK
  Roderick M. Hills Jr.

  The regulation of hydraulic fracturing provides an ideal case study of whether municipal home rule can mitigate the costs of deep political disagreement.

• New York Appeals
  January 01, 2014 EDT
  NEW YORK CITY TAXIS AND THE NEW YORK STATE LEGISLATURE: WHAT IS LEFT OF THE STATE CONSTITUTION‘S HOME RULE CLAUSE AFTER THE COURT OF APPEALS DECISION IN THE HAIL ACT CASE?
  Roberta A. Kaplan

  The Court of Appeals‘ ruling in Greater N.Y. Taxi Ass‘n v. State does not bode well for the future of home rule in New York State.

• New York Appeals
  January 01, 2014 EDT
  CURBING THE INCENTIVE FOR PENSION PADDING: CORRECTING THE EMPLOYER CONTRIBUTION MISMATCH
  Jacob N. Elghanayan

  This article proposes an alternative to New York's attempted pension reform that would assess employer contributions on the same final three years‘ salary that is used for pension benefits.

• General
  January 01, 2013 EDT
  HEALTH REFORM AND THE SUPREME COURT: THE ACA SURVIVES THE BATTLE OF THE BROCCOLI AND FORTIFIES ITSELF AGAINST FUTURE FATAL ATTACK
  Alicia Ouellette

  This article describes the ACA and then argues that NFIB is likely to play a critical role if and when the Supreme Court considers the ACA‘s contraception mandate.

• New York Appeals
  March 03, 2012 EDT
  NEW YORK TAX WARRANTS: IN THE STRANGE WORLD OF DEEMED JUDGMENTS
  David Gray CarlsonCarlton M. Smith

  This article is a first attempt at systematizing New York tax collection in a rational way.

• General
  January 01, 2010 EDT
  TO (B) OR NOT TO (B): IS THAT THE QUESTION? TWENTY-FIRST CENTURY SCHIZOID PLANS UNDER SECTION 403(B) OF THE INTERNAL REVENUE CODE
  David Pratt

  This article discusses reform proposals, and whether retention of section 403(b) plans can be justified on policy (as opposed to historical) grounds.

• New York Appeals
  May 05, 2009 EDT
  THE CONVENIENCE OF THE EMPLOYER TEST: WHY WE SHOULD RECONSIDER THE CRITIQUE OF NEW YORK’S TAX APPORTIONMENT SCHEME
  Brian C. Borie

  In this article, the author addresses and dispels the most common criticisms of the convenience of the employer test related to the taxation of telecommuters.

• General
  January 08, 2009 EDT
  INDIAN COUNTRY IN CYBER SPACE: BELLA HESS AND COMMERCE CLAUSE CONSTRAINTS ON INTERSTATE, MAIL-ORDER TRANSACTIONS
  Ben Fenner

  This article considers the states' ability to tax Internet transactions originating on reservations.

• General
  January 01, 2006 EDT
  STEALING FROM THE POOR TO GIVE TO THE RICH: WHY NEW YORK SHOULD ABANDON ATTEMPTS TO COLLECT FUEL TAXES ON RESERVATIONS
  Jonathon B. Tingley

  This article examines whether New York should impose and collect sales and excise taxes on fuel sold by reservation businesses to non-members.

• General
  January 01, 2005 EDT
  ROBERT H. JACKSON AND THE ENFORCEMENT OF THE FEDERAL TAX LAWS
  Eileen J. OConnor

  Tribute to Justice Robert Jackson