THE FLIGHT FROM NEW YORK, HOW TO DO IT.

We often hear about New Yorkers fleeing to non-tax states such as Florida, which has no income or estate tax. Wealthy New Yorkers (and not so wealthy) are concerned that they will be subject to a New York estate tax to the extent that their combined estates (with... read more

Surface and Subterranean Water Rights

(This is the final part of a three-part series of columns on water rights.) When I was a boy a neighbor of ours built a wooden fence around his horse pasture. It had large posts and wide rails, and was painted with dark paint right down to the ground. When spring came... read more
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