Robert L. Day, III

Photo of Robert L. Day, III

Robert is a member of the Tax and Employee Benefits Practice Group and practices primarily in the areas of federal, state and local taxation.  Robert regularly counsels a wide variety of taxpayers including individuals, manufacturers, insurers, media companies, financial institutions, hedge funds, and asset management funds.  He also has experience representing these clients in tax controversies before the Connecticut Department of Revenue Services and other taxing authorities.

Latest Articles

As followers of this blog know, and as explained in our 2018 Connecticut Tax Law Update, Connecticut imposes sales tax economic nexus. In Connecticut, the definitions of the terms “engaged in business in the state” and “retailer” have been modified so as to now subject to Connecticut taxing jurisdiction, to the extent not prohibited by the United States Constitution, an out-of-state retail business that engages in the regular or systematic solicitation of sales of…
On Friday, March 8, Bloomberg News published an article claiming that the IRS is likely to issue additional regulations regarding states’ efforts to circumvent the state and local tax deduction limitation put in place pursuant to the Tax Cuts and Jobs Act. Bloomberg News quotes Scott Dinwiddie, of the IRS’s Income Tax and Accounting Division as having said, “From the IRS perspective, the workarounds certainly have not gone unnoticed.” It is unclear when such regulations…
Shipman & Goodwin attorneys Alan Lieberman and Robert Day will summarize Connecticut tax legislation enacted, court decisions rendered and administrative guidance published by the Connecticut Department of Revenue Services during 2018. When: March 5, 2019 Where: Fairfield County Bar Association 970 Summer Street Stamford, CT 06905 The 2018 session generated significant Connecticut tax legislation, largely in reaction to the federal Tax Cuts and Jobs Act of 2017. Like many jurisdictions with a state income tax,…
Many businesses and investors may be positioned to pursue a unique investment opportunity through the Qualified Opportunity Zones program, which offers significant tax incentives for eligible funds aimed at projects in economically distressed urban and rural communities. Join Shipman & Goodwin attorneys for this complimentary webinar as they provide an overview of the new program’s rules, tax benefits, eligibility requirements, exemptions and compliance requirements. Presenters will also review recent guidance from the IRS and U.S.…
Shipman & Goodwin attorneys Alan Lieberman and Robert Day III will be speakers at CTCPA’s State Tax 360° Conference. Alan and Stephen LaRosa of Alexion Pharmaceuticals will present the Legislative Update session.  Robert will present the session State Tax Implications of the Federal Tax Reform also with Stephen LaRosa. For more information or to register, please click here.…
Although the 2018 legislative session of the Connecticut General Assembly ended with the adoption of bipartisan budget legislation, it was marked by a continued failure to conduct a more holistic review of the state’s sources of expense and revenue.  Such a review was invited by the 2015 report of the State Tax Panel and the more recent report of the Commission on Fiscal Stability and Economic Growth, but there seemed to be little appetite for…
Shipman & Goodwin tax attorneys David Bigger and Robert Day will be presenting “Recent Changes in the Taxation of Partnerships and Choice of Entity” at the Connecticut Society of CPAs. When: August 17, 2018, 8:30 AM – 10:30 AM EDT Where: Connecticut Society of CPAs (CTCPA), 716 Brook Street #100, Rocky Hill, CT 06067…
Connecticut Tax Developments is published by the State and Local Tax Practice as a service to clients and friends. The contents are intended for informational purposes only, and the advice of a competent professional is required to address any specific situation. Reproduction or redistribution is permitted only with attribution to the source.…
Connecticut was the last state in the country to adopt a budget, more than 120 days after the commencement of the current fiscal year.  The biennial budget for the period from July 1, 2017 through June 30, 2019 was the result of bipartisan negotiations between Democrat and Republican legislators, which largely excluded the participation of Governor Malloy. …