Category: Tax Law

Recently Introduced Bill Provides Data Breach Insurance Tax Credit

—by Adam Koulish H.R. 6032, 114th Cong. (2016) (as referred to H.R. Comm. on Ways and Means, Sept. 14, 2016). Cybersecurity Framework FAQs Framework Basics, Nat’l Inst. of Standards and Tech. (last visited Sept. 25, 2016), William H. Latham, Does

Posted in Cybersecurity, Insurance, Legal Pulse, Tax Law

Taxing the Human Body

—by Kelly Pare Perez v. Comm’r, 144 T.C. No. 4 (2015) Abstract: Advances in modern medicine have brought new meaning to the idea of selling one’s body. Surrogacy arrangements, egg and sperm donations, and even black market kidney transactions are

Posted in Health Law, Legal Pulse, Tax Law

New York Court of Appeals: Hudson Valley Federal Credit Union v. New York State Department of Taxation and Finance

The issue before the Court of Appeals was whether mortgages issued by federal credit unions were subject to the New York state mortgage recording tax (“MRT”) under article 11 of the Tax Law.  The plaintiff, Hudson Valley Federal Credit Union

Posted in Article Archive, Court Watch, New York Court of Appeals, Tax Law

Note: Death and Taxes: (Over?)Reaction to Section 1706 of the Tax Reform Act

“If you’re reading this, you’re no doubt asking yourself, ‘[w]hy did this have to happen?’”[1]  Indeed, many people across the country asked this very question after the events that took place on February 18, 2010.  At approximately 9:40 that morning,

Posted in Article Archive, Notes, Tax Law

Note: Nights on the Museum: Should Free Housing Provided to Museum Directors Also be Tax-Free

The Metropolitan Museum of Art is, arguably, one of the great cultural institutions of our time.  Visitors come from all over the world to indulge in its timeless collection spanning five thousand years of art and history.  It carries with

Posted in Article Archive, Notes, Tax Law Tagged with: ,