State and Local Taxation, and Tax-Exempt Entity

This course examines the law of state and local taxation with a particular emphasis on the Tax Laws of the State of New York. Income, Corporate Franchise, Inheritance, and Sales Taxes are studied where appropriate, distinguished from the rules of Federal Taxation that apply (including Tax-exempt entity). Both Substantive and Procedural rules are studied. Problems of multi-state residence and taxation, related constitutional issues, and conflict of laws are studied. The course addresses ongoing compliance issues as well as tax dispute resolution mechanisms such as making and pleading disputes to the Tax Tribunal.