Articles
Keyboard Magazine, copyright article (1997) (HTM format, will open in your browser)
Comparison of Business Entities (1995) (PDF format, requires Adobe Reader)
Partnership special allocations (1995) (PDF format, requires Adobe Reader)
Getting money out of an S corporation (1995) (PDF format, requires Adobe Reader)
Compliance problems of the small law firm (1996) (PDF format, requires Adobe Reader)
Tax Court Requires Capitalization of Payment for Relief of a Burdensome Lease, Journal of Taxation, November 2001 (reprinted with permission) (HTM format, will open in your browser)
The Impact of the Decoupling of State Estate Taxes on a Taxpayer, Journal of Taxation, July 2004 (reprinted with permission) (HTM format, will open in your browser)
These are some of the notable cases that I have litigated.
Paladino, Nicholas, NY Tax Tribunal 1994 (PDF format, requires Adobe Reader)
Issues include the burden of proof when taxpayer no longer has his records, how the testimony of expert witnesses and former employees can carry more weight than the Tax Department’s determinations, and how the Tax Department may be barred from raising a new issue on the day of trial.
(I will post mores cases, as soon as I scan them and save them in PDF format)