In Siemens USA Holdings Inc. v. Geisenberger, No. 20-2991 (3d Cir. 2021), the Third Circuit found that the District Court erred (1) in holding that Siemensâ preemption claim was unripe, and (2) in denying Siemensâ motion for a preliminary injunction. Both the question of ripeness and the injunction request related to whether the escheat priority rules preempted certain audit procedures, as opposed to the validity of an assessment. Specifically, Siemens brought the lawsuit claiming, among…
On Tuesday, the New York Supreme Court granted Baker McKenzie’s motion to dismiss the New York Attorney General’s (“AG”) complaint against B&H Foto and Electronics Corp. regarding a purported False Claims Act (“FCA”) violation. The AG incorrectly alleged that B&H made a false claim on its tax return when they did not collect sales tax on “instant savings,” a type of vendor funding where a manufacturer reduces B&Hâs purchase price of a particular item based…
The New York State Department of Taxation and Finance (âDepartmentâ) recently published guidance stating that a nonresidentâs income will be sourced to New York State unless the nonresidentâs remote work location meets the âbona fide employer officeâ exception to the âconvenience of the employer test.â Specifically, the Department addressed a question in its FAQs regarding how to source income for Personal Income Tax purposes where a nonresidentâs primary office is in New York, but the…
In a precedential ruling, the California Office of Tax Appeals held that the research and development tax credit is only available for activities âengaging in the scientific method.â The decision, In re Swat-Fame, Inc., 2020-0TA-046P (June 1, 2020), found that trial-and-error modifications to garments did not constitute âqualified researchâ under R&TC section 23609.