By: Samantha Levokove and William L. Bricker Jr. For years, New York (State and City) has been aggressive in seeking to conclude that a...

By: Samantha Levokove The unanswered question of how non-willful FBAR penalties are computed is being litigated in the Connecticut...

By: Juliya L. Ismailov and William L. Bricker On December 20, 2019, President Trump signed into law The Further Consolidated...

By: Juliya L. Ismailov and Daniel J. King Whether a state has jurisdiction to tax a taxpayer might be summed up in the question: has the...

By: Juliya L. Ismailov and William L. Bricker We have noticed an uptick in popularity of private trust companies to serve as a corporate...

By: Juliya L. Ismailov This week the U.S. Supreme Court denied review of constitutional challenges of New York statutory residency. New...

By: William L. Bricker and Juliya L. Ismailov What do Elizabeth Warren and Warren Buffet have in common? Warren, one of the frontrunners...