Blank Rome State + Local Tax (“SALT”) partners Mitchell A. Newmark and Eugene J. Gibilaro will serve as panelists at NYU School of Professional Studies’ 45th Institute on State and Local Taxation, being held December 14 through 15, 2026, in New York, New York. Mitchell is a member of the Advisory Board for the program and Blank Rome LLP is pleased to be a Platinum Sponsor of the program.

About the Program

The 45th Institute on State and Local Taxation will present high-level updates, practical advice, and in-depth analysis of the latest developments and current issues in all areas of state and local taxation. Nationally recognized professionals will guide attendees through panel discussions that cover the most advanced tax issues.

About Mitchell’s and Eugene’s Sessions

Smithfield—A Case Study
Monday, December 14
9:35–10:30 a.m.

This session will address the several different issues decided by the California court in Smithfield, including the regulatory analysis; the alternative apportionment analysis; and the procedural issues raised by the Franchise Tax Board. This panel will also discuss whether this case can be used in other states and applied to other factual situations.

Panelists:

  • Moderator: Lynn A. Gandhi, Esq., Partner, Foley & Lardner, Detroit, Ml
  • Mitchell A. Newmark, Esq., Partner, Blank Rome, New York, NY
  • Jennifer S. White, Esq., Tax Principal, KPMG, New York, NY
  • Valerie C. Dickerson. Esq., CPA, Partner, Washington National Tax-Multistate, Deloitte Tax, Washington, D.C.

Apportionment—Focus on the Numerator and the Denominator
Monday, December 14
1:00–2:00 a.m.

The panel will address the complex issues arising for taxpayers concerning sourcing receipts from services and digital transactions, plus issues concerning determination of what receipts go into the denominator. This session will include a discussion of recent case law, including the Microsoft case in Washington and the Dupont case in Minnesota.

Panelists:

  • Moderator: Jamie C. Yesnowitz. Esq., Partner, Grant Thornton, Washington, D.C.
  • Eugene J. Gibilaro, Esq., Partner, Blank Rome, Tampa, FL
  • Christopher T. Lutz. Esq., Partner, Jones Walker, Washington, D.C.
  • Michael T. Fatale, Esq., General Counsel, Massachusetts Department of Revenue, Boston, MA

For additional information and to register, please visit the event webpage.