By: Matthew E. Foreman, Esq., LL.M. and Davis Rosser To keep emerging technology companies in New York, the New York City Council renewed the biotechnology tax credit for tax years beginning after January 1, 2023 and before...
Category: Taxation
By: Matthew E. Foreman, Esq., LL.M. and Terran Cooper As New York State anticipates licensing hundreds more cannabis businesses in the coming months, New York State has permitted New York City to decouple from Section 280E of...
Falcon Rappaport & Berkman is honored to announce our ranking in Chambers and Partners’ first ever New York Regional Spotlight Guide for Corporate / Commercial. Chambers focuses on identifying and showcasing the most...
By: Matthew E. Foreman, Esq., LL.M. and Davis Rosser The Employee Retention Tax Credit (“ERC”) is a refundable tax credit for businesses that continued paying employees during the COVID-19 pandemic while their business...
By: Matthew E. Foreman, Esq., LL.M., Michelle S. Kabel, Esq., Moish Peltz, Esq., and Davis Rosser Introduction On August 25, 2023, the Treasury Department and the Internal Revenue Service (the “IRS”) issued proposed...
By: Matthew E. Rappaport Esq., LL.M., Matthew E. Foreman, Esq., LL.M., Louis J. Kesselbrenner, Esq., Michelle S. Kabel, Esq., and Moish E. Peltz, Esq. The Internal Revenue Service (the “IRS”) published Revenue Ruling...
By: Matthew E. Rappaport, Esq., LL.M. and Louis J. Kesselbrenner, Esq. Nonfungible Tokens (NFTs) Can Be Artwork The Internal Revenue Service (IRS) recently issued a notice (the “Notice”) regarding its intention to...
A California Federal Court Makes a DAO Ruling with Potentially Game-Changing Implications
Apr 18, 2023
By: Matthew E. Rappaport, Esq., LL.M. and Michelle S. Kabel, Esq. On March 27, 2023, the U.S. District Court for the Southern District of California ruled that plaintiffs in Sarcuni v. bZx DAO may plausibly allege that bZx...
Join FRB’s Matthew E. Rappaport, Esq., LL.M. and Michael A. Curatola, Esq., Evan Fox (Grassi Advisors & Accountants), and Michael DiSchiavi (Exit Realty Top Properties) for drinks, snacks, and conversation around real...
With the sports card industry thriving, prices for cards are at unprecedented levels. What does this mean for taxes? In this article, FRB's Michael Curatola, Esq. overviews the rising tax implications for collectibles and...