Publications

     

Attorney Article

The State Income Tax Conundrum Upon the Sale of a Business

Tax Notes – State

August 8, 2022

Authors: William D. Lipkind, Adam Buchwalter

William D. Lipkind (Partner-Florham Park, NJ) and Adam Buchwalter (Of Counsel-Florham Park, NJ) co-authored “The State Income Tax Conundrum Upon the Sale of a Business,” which appeared in the August 8, 2022, edition of Tax Notes®, a leading tax print and on-line journal for lawyers, accountants and others. The authors discuss the various theories of state taxing authorities to tax income from non-resident taxpayers upon their sale of an entity which does business in the taxing state, or owns a pass-through entity which does business in the taxing state, as limited by the due process clause of the U.S. Constitution. 

Read the Article.

View more Attorney Articles

Offices