 James S. Kaplan
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Address: |
Herzfeld & Rubin, P.C.
40 Wall Street, New York, NY 10005 |
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Phone: |
(212) 471-8546 (Direct
Dial) |
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Fax: |
(212) 344-3333 |
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E-mail: |
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Business Card:
( vCard ) |
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Current Employment Position (s) |
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Member |
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Areas of Practice |
Estate Planning
Probate & Estate Administration
Taxation Law |
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Bar Admissions |
New York, 1976
Florida, 1980
New Jersey, 1991
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Education |
New York University School of Law, New York, New York,
1979,
L.L.M. in Taxation
Columbia Law School, New York, New York, 1974,
J.D.
Yale College, New Haven, Connecticut, 1971,
B.A.
Honors: Magna Cum Laude
Major: Political Science & Economics |
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Published Works |
Tax Committee Report on the Stock for Debt Exception,
Association of the bar of the City of New York, 1993
Death and Taxes: Freeing Tax Value of Closely Held
Business Entities under TEERFRA and Evolving IRS
Valuation Policy, 19ABA Real Property, Probate and
T. Journal 34-5, Spring, 1984
Senate Tax Bill Could have Big Impact on Investments,
National Law Journal, July 7th, 1986
State and Local Impact of Federal Tax Reform,
National Law Journal, March 10th, 1986
House Passed Tax Bill Reallocated Burdens,
National Law Journal, February 17, 1986
Treasury II: Investment Neutrality, National Law
Journal, August 5, 1985
1984 Tax Act Changes: Significant but Not Structural,
National Law Journal, August 5, 1985
Use of Limited Partnerships Provides Financing for
R&D, National Law Journal, June 18, 1984
Equipment Leasing By Individuals, National Law
Journal, December 5, 1983
Real Estate Syndications Provide Shelter,
National Law Journal, October 3, 1983
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Representative Cases |
City of New York v. Commissioner, 10 T.C.481 (Tax
Ct. 1994)
Ballard v. Commissioner, 71 T.C.M 212 (Tax Ct.) |
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Classes/Seminars Taught |
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What Every Corporate Lawyer Needs to Know About the Tax
Aspects of Lawyers and Acquisitions, Association of Bar,
Tax Committee, 1998 - 2000 |
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Honors and Awards |
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Received highest rating from Martindale-Hubbell |
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Languages |
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French |
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Birth Information |
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1949, New York, New York |
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