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Results: 1-7 of 7

Tribunal affirms finding of “abusive tax avoidance transaction”
  • Morrison & Foerster LLP
  • USA
  • August 4 2016

In Matter of Marc S. Sznajderman and Jeannette Sznajderman, DTA No. 824235 (N.Y.S. Tax App. Trib., July 11, 2016), the New York State Tax Appeals


ALJ finds taxpayers participated in an “abusive tax avoidance transaction”
  • Morrison & Foerster LLP
  • USA
  • April 4 2014

In Matter of Marc S. Sznajderman and Jeannette Sznajderman, DTA No. 824235 (N.Y.S. Div. Of Tax App., Mar. 6, 2014), a New York State Administrative


Factual issues concerning alleged “tax avoidance transactions” prevent summary judgment for taxpayer
  • Morrison & Foerster LLP
  • USA
  • June 1 2012

In Matter of Marc S. Sznajderman and Jeannette Sznajderman, DTA No. 824235 (N.Y.S. Div. of Tax App., Apr. 12, 2012), an Administrative Law Judge held that the taxpayers had failed to demonstrate they were entitled to summary judgment on the grounds the assessment was barred by the three-year statute of limitations


Trio of decisions on procedural issues
  • Morrison & Foerster LLP
  • USA
  • February 1 2011

Three recent decisions highlight procedural rules in the Division of Tax Appeals that should be kept in mind by anyone who is intending to contest a tax determination


Related parties found not to be shams
  • Morrison & Foerster LLP
  • USA
  • November 1 2010

An Administrative Law Judge has held that a company that owned two aircraft and leased them to officers and family members of a related company was not a sham and should not be disregarded for sales and use tax purposes


Hollis L. Hyans
  • Morrison & Foerster LLP