Tax Law Commons^™

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Keeping Current - Probate [Notes], Claire Hargrove, Paula Moore, William P. Lapiana, Jake W. Villanueva

Articles & Chapters

No abstract provided.

Gain Or Loss Of Foreign Persons From Sale Or Exchange Of Partnership Interests, Alan Appel

Articles & Chapters

No abstract provided.

New York City Property Taxes And Appeals: A Systemic Subversion Of Constitutional Rights, Phoenix Marino

NYLS Law Review

No abstract provided.

Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden

Rooftops Project

In a conversation with Kelly Padden and Professor James Hagy of The Rooftops Project, Jon Denham and Paul Wolf reflect on their experiences with not-for-profit projects across mission types to draw lessons about creativity in locating and securing permanent space in one of the world’s most expensive real estate markets.

Perspectives - Bms Building Management Systems, James Hagy, Frank Loffreno

Rooftops Project

How can not-for-profit organizations better prepare themselves to launch and sustain effective relationships with their outside janitorial, security, and maintenance service providers? Mike Doherty, President and CEO of BMS Building Management Services, and members of his New York City team consider these themes with Frank Loffreno and Professor James Hagy of The Rooftops Project.

Perspectives - Wework, James Hagy, Stephen Caracappa

Rooftops Project

While the concept of executive office suites has existed for decades, in recent years innovations have emerged seeking to provide a broader range of services and a sense of community combined with affordability and flexibility. Stephen Caracappa and Professor James Hagy of The Rooftops Project talk with WeWork executives David Fano and Mark Lapidus (Class of 2012) about the company’s business model, space concept and design, and the applications for not-for-profit organizations.

Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss

Rooftops Project

Federal and state law can impose compliance requirements affecting both disposing of and transacting in real estate by not-for-profit organizations. In a dialogue with The Rooftop Project’s Jordan Moss and Professor James Hagy, David Samuels and Themes Karalis of the law firm Duval & Stachenfeld illustrate situations, including some unique to New York law and regulation, in which compliance and care are warranted.

Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno

Rooftops Project

What started out as a single dance and song class in a borrowed New York City public school lunchroom has evolved into programming that touches the lives of students across all five New York City boroughs in a dedicated building near the heart of the Broadway theater district. The Rooftops Project’s Frank Loffreno and Professor James Hagy visit with Rosie’s Theater Kids cofounder and Artistic and Executive Director Lori Klinger and Director of Advancement Lindsay Miserandino at the Maravel Arts Center in New York’s Midtown West neighborhood.

Profiles - The Sammons Center, James Hagy, Brenda Alejo

Rooftops Project

A historic but disused water pumping station, sited between active freeways, became an early and enduringly successful innovator in mission-centered notfor- profit supportive space for the arts. Brenda Alejo and Professor James Hagy of The Rooftops Project talk with Joanna St. Angelo, Executive Director of the Sammons Center for the Arts in Dallas, Texas.

Profiles - Barrier Free Living, James Hagy, Christopher Whalen

Rooftops Project

What if you were homeless, a victim of domestic violence, and perhaps were also struggling with physical or mental disabilities? Where would you go? Christopher Whalen and Professor James Hagy of The Rooftops Project visit with Paul Feuerstein, founder, President, and CEO of Barrier Free Living, which has served these needs in New York City through a unique program established almost 40 years ago.

Perspectives - 120 Wall Street, James Hagy, Alison Snyder

Rooftops Project

Through a decades-long collaboration with the city and state, not-for-profit tenants occupy office space in a landmarked structure in the heart of Wall Street with the unusual advantage of no real estate taxes. The Rooftop Project’s Alison Snyder and Professor James Hagy interview Jeremy Moss and Camille McGratty of Silverstein Properties at the iconic 120 Wall Street building in lower Manhattan.

Expanded Reporting Obligations For Financial Institutions In The New World Of Tax Transparency, Alan Appel

Articles & Chapters

This article looks at FinCEN's current anti-tax avoidance measures, including the new account opening requirements, along with the requirements relating to cash purchases of high-end real estate with which title insurance companies and U.S. lenders must comply.

Perspectives - Susanna Fodor Of Scarola Malone Zubatov, James Hagy, Alicia Langone

Rooftops Project

In a recent visit with the Rooftops Project's Alicia Langone and Professor James Hagy, construction lawyer Susanna Fodor offers views on the tenant improvement process when a not-for-profit organization selects space to lease and on routine repair and renovation projects for properties a not-for-profit may own.

Perspectives - Marty Festenstein Of Nelson, James Hagy, Jennessy Angie Rivera

Rooftops Project

Interior Design Professional Marty Festenstein shares insights on the design process for tenant spaces with Professor James Hagy and Rooftops Project team member Jennsessey Rivera.

Perspectives - Emmy Award-Winning Producer And Director Thomas Kaufman, James Hagy, Colin Pearce

Rooftops Project

What makes an effective message when asking for donations to a capital project using video and streaming media? Professor James Hagy and Rooftops Team member Colin Pearce asked Emmy Award-winning producer and director Tom Kaufman after screening his remarkable two-minute video for the Playtime Project, the goal of which was to fund construction of a children’s playground for a large homeless shelter in a converted, former general hospital in the District of Columbia.

Profiles - Right Where We Started: Celebrating New York City Organizations At The Same Locations Over A Century Or More, James Hagy, Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, Ronna Zarrouk

Rooftops Project

Featuring these New York City not-for-profit institutions: The Art Students League of New York; The Bowne House Historical Society; The Bronx Zoo; Carnegie Hall; Flushing Friends (Old Quaker) Meeting House; Middle Collegiate Church; Snug Harbor Cultural Center & Botanic Garden and Sailors’ Snug Harbor in the City of New York

This article was collaboration among Professor James Hagy, Director of The Rooftops Project at New York Law School, and Alicia Langone, Jordan Moss, Sahar Nikanjam, Bridget Pastorelle, Colin Pearce, Jennessy Angie Rivera, and Ronna Zarrouk, student members of The Rooftops Project.

An Empirical Study Of Modification And Termination Of Conservation Easements: What The Data Suggest About Appropriate Legal Rules, Gerald Korngold, Semida Munteanu, Lauren Smith

Articles & Chapters

The acquisition of conservation easements by nonprofit organizations (“NPOs”) over the past twenty-five years has revolutionized the preservation of American land. Recently, however, legislatures, courts, practitioners, and commentators have debated whether and how conservation easements should be modified and even terminated. The discussion has almost always been on a theoretical level without empirical grounding and has sometimes generated much heat but little light. The discussion has lacked the necessary empirical context to allow legislatures and courts to thoughtfully develop resolutions to these issues free from sloganeering and posturing.

This article provides and analyzes a previously uncollected dataset that offers guidance …

We'll Always Be Bosom Buddies, Arthur S. Leonard

Other Publications

No abstract provided.

Perspectives - William Morrish, Professor Of Urban Ecologies At Parsons The New School For Design, James Hagy

Rooftops Project

How can arts organizations with an aspiration to build their own facilities connect project design both with the broader community and with financial sustainability? The Rooftops Project’s Zulaihat Nauzo and Professor James Hagy talk with William Morrish, Professor of Urban Ecologies at Parsons The New School for Design.

Profiles - Ucan’S New Campus Construction Project, Chicago, Illinois, James Hagy, Sahar Nikanjam

Rooftops Project

Funding and constructing a new $41 million facility may be a once-in-a-generation, if ever, event, for many social service not-for-profits. Choosing a site that invests directly in the neighborhood and the people served can have ripple effects far beyond the central purpose of the delivery of services the buildings are designed to support. The Rooftops Project’s Sahar Nikanjam and Professor James Hagy walked the site of UCAN’s new campus construction under way in the Lawndale neighborhood of Chicago.

Perspectives - Cannon Design’S Open Hand Studio, James Hagy, Sahar Nikanjam

Rooftops Project

Not only can architects create great space, they can also inspire better connections between the built environment and the social sector. John Syvertsen, Chris Lambert, and Ashley Marsh talk with Sahar Nikanjam and Professor James Hagy of The Rooftops Project about their work with not-for-profit organizations through architectural firm Cannon Design’s Open Hand Studio initiative.

Professor Gerald Korngold On Conservation Easements, James Hagy, Katherine Disalvo, Naveed Fazal

Rooftops Project

The Rooftops Project’s Katherine DiSalvo and Naveed Fazal talk with New York Law School Professor and conservation easement scholar, Gerald Korngold.

Profiles - The Rubin Museum Of Art, James Hagy, Payal Thakkar

Rooftops Project

For over two centuries, New York City’s arts and culture have been enhanced by visionary founders of museums designed to house collections the founders themselves treasured. That tradition continues with the installation of a remarkable collection in the equally remarkable transformation of a former clothing store. The Rooftops Project’s Payal Thakkar and Professor James Hagy visit with Patrick Sears, Executive Director of The Rubin Museum of Art in New York City.

Profile - Human Rights Watch, James Hagy, Mehgan Gallagher

Rooftops Project

Rooftops Project Profile - Human Rights Watch - Every day, not-for-profit organizations face “stay or move” choices when they approach the end of their leases. Making predictions about space, and making space work, can be challenging. How did one such organization assess its choices as a tenant in one of the most iconic buildings in Manhattan? The Rooftops Project’s Mehgan Gallagher speaks with David Bragg at Human Rights Watch.

Profiles - Chicago Literacenter, James Hagy

Rooftops Project

Business news is often filled with stories about incubator spaces and entrepreneurial hubs in which start-up companies can hang out, network, and grow. What might result when these concepts are adapted to bring together diverse not-for-profit organizations focused on similar missions? Professor James Hagy visits Stacy Ratner, Co-Founder and Creative Director of the Chicago Literacy Alliance, and Transwestern’s Larry Serota at the grand opening of Literacenter in downtown Chicago.

Taxes, The Problem And Solution: A Model For Vanishing Deductions And Exclusions For Residence-Based Tax Preferences, Phyllis C. Taite

NYLS Law Review

No abstract provided.