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List of Subject AreasA B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Targeted Killings

Letter to Attorney General Holder regarding the law governing targeted killings (October 2011) ( PDF format )

Tax Appeals Tribunals

The Quorum Problem Affecting the New York State and New York City Tax Appeals Tribunals (June 2009) ( PDF format )

Tax Patents

Letter to Congress regarding The Equal Access to Tax Planning Act of 2011 (S.139) and Section 14 of The Patent Reform Act of 2011 (S.23) (April 2011) ( PDF format )

Tax Shelters

Letter to the Department of the Treasury Commenting on Proposed Amendments to 31 CFR Part 10, Tax Shelter ( PDF format )

Tax Treaties - Collective Investment Vehicles

Letter to OECD on the Entitlement of Collective Investment Vehicles for Tax Treaty Benefits - Treaty Eligible State Investors (October 2008) ( PDF format )

Tax-Exempt Organizations

Comments on the Discussion Draft of the Senate Finance Committee For Reforms and Best Practices In the Area of Tax-Exempt Organizations ( PDF format )

Taxation

Letter to Congress expressing support for H.R. 1540, the Civil Rights Tax Relief Act of 2007 (CRTRA) ( PDF format )
Letter to the ABA Urging the ABA House of Delegates to Support the Reintroduction of the Civil Rights Tax Relief Act (CRTRA) in Congress ( PDF format )
Letter to the IRS Commenting on Proposed Regulations Revising the Definition of Income Under Section 643(b) ( PDF format )
Supplemental Comments on IRS Circular 230 (which governs practice before the IRS) ( PDF format )

Taxation - Corporate Reorganizations

Report Offering Proposed Guidance on the Federal Income Tax Treatment of Post-Closing Contingent Consideration in Reorganizations (April 2010) ( PDF format )

Taxation - Interest on Non-Performing Loans

Report Regarding Proposals for Accounting Treatment of Interest on Non-Performing Loans (July 2008) ( PDF format )

Taxation - Office of the Taxpayer Rights Advocate

Letter to Governor Cuomo regarding the Office of the Taxpayer Rights Advocate (January 2011) ( PDF format )
Report on A.6429/S.1072 which would create the Office of the Taxpayer Advocate as an independent office within the Executive Branch (June 2011) ( PDF format )

Taxation - Passive Foreign Investment Company

Report offering proposed guidance regarding the Passive Foreign Investment Company Rules (PFIC)(September 2009) ( PDF format )

Taxation - Publicly Traded Partnership

Report Requesting Guidance Concerning Various Provisions of Section 7704 of the Internal Revenue Code of 1986 (January 2011) ( PDF format )

Taxation - Rules of Practice

Comments on IRS Circular 230 (which governs practice before the IRS)(May 2005) ( PDF format )

Taxation - Treaties

Report Offering Proposals Regarding the "Derivative Benefits" Provisions Found in the Limitation on Benefits Article of Certain U.S. Income Tax Treaties (May 2008) ( PDF format )

Taxation lending activities by foreigners

Report offering proposed guidance regarding U.S. federal income tax treatment of certain lending activities conducted within the U.S. (May 2007) ( PDF format )

Taxation partnerships/partners

Report to the IRS offering comments on the application of Internal Revenue Code Section 409A to service arrangements between partnerships and partners (May 2006) ( PDF format )

Taxicab Accessibility

Report Urging Legislation to Require Taxicab Accessibility In New York City ( PDF format )

Teachers

Letter to the Department of Education regarding the automatic termination of teachers with a felony conviction (June 2011) ( PDF format )
Report on A.6150/S.3501-B which would make a teacher's conviction for any qualifying criminal offense in the past five years a dispositive ground for lay-off priority (April 2011) ( PDF format )
Report on S.2808-B (Part EE) which would make a teacher's conviction for any qualifying criminal offense in the past five years and since being appointed a dispositive ground for lay-off priority (March 2011) ( PDF format )

Teenage Mothers

Letter to the New York City Administration for Children’s Services supporting the agency’s collaboration with the Nurse-Family Partnership ( PDF format )

Term Limits

New York City Bar Statement on Proposals to Change New York City Term Limit Laws ( PDF format )

Termination of Tenancy

Letter to the NYC Housing Authority regarding termination of tenancy proceedings (January 2011) ( PDF format )

Terrorism

Dangerous Doctrine: The Attorney General's Unfounded Claim Of Unlimited Authority to Arrest and Deport Aliens in Secret ( PDF format )
Federal Role in Terrorism Insurance
Follow up letter to Congress expressing continuing concern that the Conference Report on the proposed Patriot Act reauthorization bill fails to ameliorate the most serious threats to civil liberties in the original Patriot Act ( PDF format )
Human Rights Standards Applicable to the United States' Interrogation of Detainees ( PDF format )
Human Rights Standards Applicable to the United States' Interrogation of Detainees, Supplement Following the Abuses at Abu Ghraib Prison in Iraq ( PDF format )
Letter to Congress commenting on certain provisions of the USA PATRIOT Act being considered by the Conference Committee, reflected in bills passed by the House and Senate, H.R. 3199 and S. 1389. H.R. 3199 and S.1389 ( PDF format )
Letter to Congress express concern that the Conference Report on the proposed Patriot Act reauthorization bill fails to ameliorate the most serious threats to civil liberties in the original Patriot Act, February 2006 ( PDF format )
Letter to Congress expressing concerns regarding the Graham-Levin-Kyl Amendment to the Defense Authorization Bill ( PDF format )
Letter to Congress expressing serious concerns with the Graham Amendment and the indefinite detention of persons whose status as an enemy combatant has not been adequately examined as well as the treatment of those detainees. ( PDF format )
Letter to Congress urging opposition to the Administration’s issuance of a revised Army Field Manual on Intelligence Interrogation ( PDF format )
Letter to Congress urging rejection of the military appropriations bill that would remove from the United States courts the authority to consider a habeas petition from any alien detainee being held by the Secretary of Defense as an enemy combatant. ( PDF format )
Letter to Congress urging that the McCain Amendment which seeks to codify and preserve long-established basic standards of treatment for enemy detainees by the United States Government in times of war be included in H.R. 2863, the Fiscal Year 2006 Department of Defense Appropriations Conference Report ( PDF format )
Letter to Congress urging the opposition of the enactment of the Patriot Act reauthorization bill reported by the Conference Committee since it fails to meaningfully ameliorate many of the most serious threats to civil liberties in the original Patriot Act ( PDF format )
NYC Bar Association Issues Statement Opposing House 9/11 Bill ( PDF format )
Report on the Presidents Military Order of November 13, 2001 Regarding Detention, Treatment and Trial of Certain Non-Citizens in the War Against Terrorism ( PDF format )
The Indefinite Detention of "Enemy Combatants": Balancing Due Process and National Security in the Context of the War on Terror ( PDF format )
The Press and the Publics First Amendment Right of Access to Terrorism on Trial ( PDF format )
The Prevention and Prosecution of Terrorist Acts: A Survey of Multilateral Instruments ( PDF format )

Terrorism Prosecutions

Amicus Brief: Ali Saleh Kahlah Al-Marri v. Spagone (filed in January 2009 in the U.S. Supreme Court) ( PDF format )
Letter to Congress regarding S 2977/HR 4556 which would terminate Department of Justice funding intended to further the prosecution of non-citizen suspected terrorists in an Article III court of the US that could potentially be prosecuted by a military commission (March 2010) ( PDF format )

Testamentary Trusts

Report proposing amendments to EPTL 3-3.7(e) affecting testamentary trusts (February 2011) ( PDF format )

The Prudent Investor Act

Report on proposed amendment to Section 11-2.3(b)(5) of the Estates, Powers and Trusts Law (April 2013) ( PDF format )

Third-Party Defendants

Report on A.624/S.3762 which would amend the civil practice law and rules in relation to assertable defenses of a third-party defendant ( PDF format )

Title insurance

Report on A.2015/S.3569 (including previous memo on A.9441/S.6288 and A.9445-A/S.6290, 2009-2010 Legislative Session)which would create a state-run title insurance system in New York (Reissued June 2011) ( PDF format )

Tort Reform

Memorandum opposing the proposed federal medical malpractice reform legislation H.R.534/S.354 which would impose, among other limits, an artificial cap on non-economic damage recoverable in medical malpractice actions ( PDF format )

Torture, U.S. Use of

Letter to U.S. Senate Judiciary Committee on Nomination of William J. Haynes to Fourth Circuit Court of Appeals ( PDF format )

Trade Controls

Letter to the US Department of State regarding new policy adopted by the Response Team of the Directorate of Defense Trade Controls concerning inquiries from external legal counsel (December 2008) ( PDF format )

Trademark Dilution

Proposed Amendment to Federal Dilution Statute ( PDF format )

Trademarks

21st Century Trademark Basics
On Line Auction Sites and Trademark Infringement Liability ( PDF format )

Trail Commissions

Letter to the SEC regarding proposed rule changes by the NASD relating to the implementation date of notice to members ( PDF format )
Letter to the SEC regarding the notice of filing and immediate effectiveness of proposed rule changes relating to the treatment of commodity pool trail commissions ( PDF format )

Transgender Health Services

Report urging repeal of the exclusion of state Medicaid insurance coverage for transgender health services (Reissued September 2011) ( PDF format )

Transgender Rights

AN ACT to amend the executive law, the civil rights law and the education law, in relation to prohibiting discrimination based on gender identity or expression; and to amend the penal law and the criminal procedure law, in relation to including offenses regarding gender identity or expression within the list of offenses subject to treatment as hate crimes. ( PDF format )
Creating Equal Access to Quality Health Care for Transgender Patients: Transgender-Affirming Hospital Policies (March 2013) ( PDF format )
Report on Repealing the Medicaid Exclusion of Medically Necessary Health Services for Transgender New Yorkers (March 2013) ( PDF format )
Report on the Need to Modernize New York State Policy Regarding Proof Required to Change Gender Designation on a New York State Birth Certificate (March 2013) ( PDF format )
Report supporting the Gender Expression Nondiscrimination Act (GENDA)(Reissued February 2014) ( PDF format )

Trustee, Commission of a

Letter to the IRS commenting on Prop. Treas. Reg. § 1.67-4 which deals in part with methods for reasonably estimating the portion of a bundled fee that is attributable to “investment advice” and therefore potentially subject to the 2-percent floor (January 2012) ( PDF format )

Trustees, Role of

Proposed Amendments to Section 10-6.6(B) of the EPTL and Restatement of the Statute as Section 10.6.6(A) (May 2010) ( PDF format )

Trusts and Estates, Administration of

Letter to the IRS commenting on the proposed Treasury Regulation 1.67-4 ( PDF format )

Trusts estate and gift taxation

Memorandum in support of S3441 ( PDF format )

Trusts, State Taxation of

Hess Lecture: Rationalizing the State Income Taxation of Trusts – Chasing Quill Feathers in the Wind (Delivered May 10 2010) ( PDF format )

Turkey

Letter to the Prime Minister of the Republic of Turkey expressing concerns regarding the maintenance of the rule of law and the targeting and detention of lawyers in Turkey (June 2013) ( PDF format )

Type C nonprofit corporation

Report on S.3698 eliminating the Type C corporation under the Not-For-Profit Corporation Law (December 2009) ( PDF format )


List of Subject Areas: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z