News & Insights

  • SALES TAX

    HOW TO GET A REDUCED SALES TAX RATE AS A RESIDENTIAL LANDLORD

    On August 5, 2024, the New York Department of Taxation and Finance’s Office of Counsel published Advisory Opinion: TSB-A-24(26)S. addressing an important sales tax issue for residential landlords. The opinion was issued in response to a petition by a landlord asking the Department whether purchases of electricity and natural gas used by his residential tenants … Read more

  • Will

    PROBATING A WILL WITHOUT AN ATTESTING WITNESS AFFIDAVIT

    Generally, attorneys have the witnesses to a will’s execution sign an affidavit attesting to witnessing the execution. While this isn’t a requirement, in New York and many other jurisdictions, this affidavit can be submitted in lieu of the court hearing the witness’s testimony. This accommodation saves the estate time and money by not requiring hearings … Read more

  • PATIENT RECORDS

    LEGAL RESPONSIBILITIES FOR PATIENT RECORDS AFTER A DOCTOR PASSES AWAY

    Health care providers such as doctors have certain legal obligations to maintain patient records. What some of them may not realize is that this obligation continues after their death. Ideally, doctors should have a succession plan that includes provisions for what happens to patient files after they die. In the absence of that, it becomes … Read more

  • RESTRICTIVE COVENANT

    COURT FINDS THAT RESTRICTIVE COVENANT PROHIBITS AIRBNBS

    A growing number of homeowners have created a new source of income by listing their property on Airbnb. However, some of these individuals have also faced pushback from their neighbors and communities. In a recent New York case, the issue ended up in litigation with the Court called upon to decide whether Airbnb rentals violated … Read more

  • NON-MARITAL CHILDREN

    CAN NON-MARITAL CHILDREN INHERIT IF THEIR PARENT DIED WITHOUT A WILL?

    It is natural to be concerned for those you leave behind, especially your children. That fundamental concern is built into our legal principles in estate law in New York. Leaving a will is the most basic and important legal action you can take to ensure your loved ones will be provided for after your passing. … Read more

  • Discrimination

    Do New York City and New York State Discrimination Laws Apply Outside of New York?

    New York City and New York State have an extensive framework of laws protecting employees from discrimination. Both define the categories that can be the basis of a claim of discrimination more broadly than many federal statutes. They cover not only race, gender, gender identity, religion, age and disability; they include even weight and hair … Read more

  • CONTRACT

    COURT FIXES CONTRACT DRAFTING ERROR TO AVOID ‘ABSURD’ RESULT

    It’s not unusual for contracts to have small mistakes. Often, the parties are stuck with the error but there are exceptions as seen in a recent case decided by the New York Appellate Division, First Department. The case involved a scrivener’s error (essentially, a typo or clerical error) in a Guaranty of a loan, which … Read more

  • NON-COMPETES

    THE BAN ON NON-COMPETES

    On August 24, 2023, we published a blog post on a proposed bill before the New York State Assembly that would ban non-competition agreements in New York. Since then, the bill passed the vote before the Assembly, but Governor Hochul vetoed the bill on December 22, 2023. While the status of a New York state … Read more

  • HOME IMPROVEMENT LICENSE

    COURT CLARIFIES REQUIREMENT THAT CONTRACTORS HAVE HOME IMPROVEMENT LICENSE

    New York City requires contractors performing services for homeowners or their tenants to have a home improvement license to be entitled to receive payment for their work. This provision was recently interpreted in a case brought by a contractor against an LLC that refused to pay for renovation work. At issue was whether LLCs have … Read more

  • Termination

    New State Law Allows Termination of Lease After Death

    A long-standing problem for estate representatives for a deceased person who rented their home was the ongoing responsibility for the existing lease. The estate historically remained liable to pay rent for the remainder of the lease term. A new state law in New York has changed this rule allowing termination of the the lease after … Read more

HOW TO GET A REDUCED SALES TAX RATE AS A RESIDENTIAL LANDLORD

SALES TAX

On August 5, 2024, the New York Department of Taxation and Finance’s Office of Counsel published Advisory Opinion: TSB-A-24(26)S. addressing an important sales tax issue for residential landlords. The opinion was issued in response to a petition by a landlord asking the Department whether purchases of electricity and natural gas used by his residential tenants … Read more

PROBATING A WILL WITHOUT AN ATTESTING WITNESS AFFIDAVIT

Will

Generally, attorneys have the witnesses to a will’s execution sign an affidavit attesting to witnessing the execution. While this isn’t a requirement, in New York and many other jurisdictions, this affidavit can be submitted in lieu of the court hearing the witness’s testimony. This accommodation saves the estate time and money by not requiring hearings … Read more

COURT FINDS THAT RESTRICTIVE COVENANT PROHIBITS AIRBNBS

RESTRICTIVE COVENANT

A growing number of homeowners have created a new source of income by listing their property on Airbnb. However, some of these individuals have also faced pushback from their neighbors and communities. In a recent New York case, the issue ended up in litigation with the Court called upon to decide whether Airbnb rentals violated … Read more

THE BAN ON NON-COMPETES

NON-COMPETES

On August 24, 2023, we published a blog post on a proposed bill before the New York State Assembly that would ban non-competition agreements in New York. Since then, the bill passed the vote before the Assembly, but Governor Hochul vetoed the bill on December 22, 2023. While the status of a New York state … Read more