
Open Weaver Banks
Practices & Industries
Admissions
- New York
- New Jersey
- Illinois
- U.S. Supreme Court
Education
Case Western Reserve University, B.A., summa cum laude
The University of Chicago, The Law School, J.D. with honors
Open focuses her practice on State and Local Taxation. Her extensive experience includes representation of taxpayers in administrative and court appeals in New Jersey, New York and Illinois on a variety of complex issues, including apportionment of business income, combined reporting, constitutional nexus, the Internet Tax Freedom Act, nonresident and resident personal income taxation, sales and use taxation, and the imposition of various industry specific taxes, including telecommunications, utilities, and amusement taxes.
Open has represented both public and private companies engaged in a wide range of activities, including manufacturing, retail, telecommunications, banking, transportation, construction, sports, television and radio production, publishing, and insurance. She has also represented individuals challenging residency determinations and assessments arising from adjustments to income and credits.
In addition to a wealth of experience at conducting discovery, witness selection and preparation, motion practice, brief writing, trials and appeals, Open is experienced and adept at identifying efficient and practical pre-decision settlement strategies to resolve tax controversies.
Open is a frequent author of articles on tax topics in State Tax Notes, Bloomberg Tax and Law360, and has spoken on state and local tax issues before such groups as the Tax Executives Institute, the American Bar Association, the Council on State Taxation, and the Georgetown University Law Center Advanced State and Local Tax Institute.
Prior to joining Hodgson Russ Open was counsel with a multistate tax practice located in New York City.
Honors
- Listed, Best Lawyers in America Ones to Watch, (Tax Law) 2022
In the News
- New Jersey Monitor, September 8, 2022
- Law 360, June 18, 2021
Press Releases
- Hodgson Russ Press Release, August 19, 2021
- Hodgson Russ Press Release, June 16, 2021
Publications
- Hodgson Russ LLP State & Local Tax Alert, July 6, 2023
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Tax Notes State, April 10, 2023
- Hodgson Russ SALT Alert, January 3, 2023
- Tax Notes States , October 24, 2022
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Tax Notes State, May 9, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Tax Notes State, August 30, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Bloomberg Tax, July 6, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
Blog Posts
- The Proposed New York Corp Tax Regs Are Out! And A First Look at the New Passive Investment Customer Rules Noonan’s Notes Blog, August 9, 2023
- It’s Official: Pass-Through Entities Now Have Until September 15 to Make the 2022 New York Pass-Through Entity Tax Election Noonan’s Notes Blog, May 10, 2022
- Second Chance for Pass-Through Entities that Missed New York’s March 15 Election Deadline! Noonan’s Notes Blog, May 3, 2022
- BREAKING!!! 2023 Budget Bill Expands New York’s Pass-Through Entity Tax for Some (But Not All) Resident S Corporation Shareholders Noonan’s Notes Blog, April 11, 2022
- NY PTET Update: Treatment of Guaranteed Payments Noonan’s Notes Blog, January 24, 2022
- Important Information for PTE Taxpayers: Requirements for 2021 Extension Payments Noonan’s Notes Blog, November 11, 2021
- New York Issues Guidance on Pass-Through Entity Tax Noonan’s Notes Blog, August 26, 2021
Presentations & Events
- 605 Third Avenue, New York, New York, June 21 - August 2, 2023
- December 8, 2022
- December 1, 2022
- November 15, 2022
- New Jersey Law Center, September 15, 2022
- NYC and Park Ridge, NJ, June 15 - July 20, 2022
- West Orange, New Jersery, May 19, 2022
- March 14, 2022
- February 24, 2022
- Biagio's Ristorante, Paramus NJ, January 6, 2022
- December 7, 2021
- December 6, 2021
- November 19, 2021
- September 28, 2021
Professional Associations
- American Bar Association
- New Jersey State Bar Association
- Bergen County Bar Association
- New York State Bar Association
- New York City Bar Association
- New York City Bar SALT Committee