News & Insights

States facing budget pressures are increasingly exploring wealth-focused tax measures, but proving residency remains one of the biggest obstacles to enforcement. The article examines how domicile disputes can determine whether high-net-worth individuals are subject to taxation, with Hodgson Russ Partner Tim Noonan providing insight into the legal complexities of residency audits and taxpayer relocation.

New York City's implementation of its new pied-à-terre tax on high-value second homes remains on track after the city filed an appeal, which temporarily suspended a court order that had paused parts of the rollout. The measure has generated controversy as thousands of property owners have received notices requiring them to prove their homes qualify as primary residences and are therefore exempt.

Canada's ability to attract and retain entrepreneurs is increasingly under scrutiny as startup activity becomes more globally competitive. This article examines how Canada's tax incentives compare to those in the United States and explores potential reforms aimed at strengthening the country's startup ecosystem.

Tax-exempt status alone does not automatically qualify an organization for exemption from New York property taxes. Nonprofits seeking property tax relief must satisfy specific statutory requirements, and certain ownership structures can present additional considerations.

Cross-border life insurance planning can present significant tax and estate planning challenges when Canadian business owners or shareholders have U.S. tax ties. Differences between Canadian and U.S. tax rules can create unintended consequences affecting life insurance proceeds, business succession planning, and the transfer of wealth across generations.

As artificial intelligence tools become ubiquitous in legal practice, courts are grappling with novel questions about the discoverability of AI-generated materials and the ethical obligations of attorneys and litigants who rely on these tools. A wave of recent decisions in both state and federal courts has begun to clarify the legal landscape, but significant uncertainty—and risk—remains. This alert surveys the key developments.

Matter of WesCare Transportation, LLC v. New York State Cannabis Control Board

On August 31, 2026, the Albany County Supreme Court (Graff, J.) annulled the Cannabis Control Board’s denial of a Public Convenience and Advantage (“PCA”) proximity waiver sought by WesCare Transportation, LLC, a Conditional Adult Use Retail Dispensary (“CAURD”) provisional licensee, and, with it, the Board’s resulting denial of WesCare’s entire dispensary license. Matter of WesCare Transportation, LLC v. NYS Cannabis Control Board, Index No. 911391-25.

Yesterday, on September 14, 2026, the U.S. Supreme Court issued an important order which confirms that the United States Postal Service’s recent rules regarding mail-in ballots cannot be used for the upcoming 2026 election. The order denied the Government’s request to stay the preliminary injunction, which had been issued by the District Court and upheld by the First Circuit. We reported on the injunction and the anticipated Supreme Court decision in our September 14, 2026, alert. The Supreme Court’s order means the USPS Final Rule will not be in effect for the 2026 midterm elections, which are now less than 50 days away.