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This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for a fun-filled holiday edition of overrated/underrated. They rate a variety of tax topics, and in keeping with the season, extend the overrated/underrated discussion to a number of festive holiday-themed topics

The New York State Tax Appeals Tribunal affirmed an Administrative Law Judge determination that two taxpayers remained New York residents because the taxpayers did not establish that they had changed their domicile to Florida during the relevant tax years. Because the taxpayers spent “more than 30 but less than 184 days in New York,” the

While state and local governments have ended or relaxed mandatory work-from-home orders and are trying to bring back the in-person workforce, some employees remain hesitant to return to in-office work for numerous reasons. This trend may result in unanticipated tax obligations for employers and employees because many of the pandemic-related hold-harmless protections from withholding and

State taxation of a nonresident employee’s equity award, such as nonqualified stock options (NQSOs) or restricted stock units (RSUs), has long been a thorn in the side of many tax practitioners, payroll departments, and – of course – employees. In Appeal of Prince, California’s Office of Tax Appeals (OTA) recently addressed the state’s taxation

The New York State Supreme Court, Appellate Division, affirmed a New York City Tax Appeals Tribunal decision regarding the proper method for calculating a corporation’s receipts factor for General Corporation Tax purposes.  The corporation offered a subscription-based service that allowed its clients access to experts and consultants in a broad variety of disciplines, and access