DAVID L. KAY brings more than 40 years of experience to the Firm in the areas of Federal income, estate and gift taxation, estate planning and administration, business tax planning and elder law. Tax planning is provided for the purchase and sale of businesses and real estate, as well as mergers, acquisitions and other business combinations. Mr. Kay was born in Newark, New Jersey. He attended Rutgers University (B.A. 1973), where he was admitted to Omicron Delta Epsilon, the Economic Honor Society. He graduated from Boston University School of Law (J.D. 1977) where he was a member of the Boston University Law Review. Mr. Kay obtained a Masters of Law in Taxation from New York University in 1984. He is a member of the Bar of the State of New Jersey (1978), U.S. District Court, District of New Jersey (1978), U.S. Tax Court (1980) and the United States Supreme Court (1983).
Mr. Kay is also a Certified Public Accountant (inactive). He is a member of the New Jersey Bar Association and the New Jersey Society of Certified Public Accountants. He has lectured on estate planning topics to attorneys, Certified Public Accountants and the others. Mr. Kay has been published by the New Jersey Society of CPAs and is co-author of a training manual entitled Basic Probate in New Jersey.
As a young attorney, Mr. Kay successfully challenged the Internal Revenue Service’s interpretation of its regulations. In a published opinion of the United States Tax Court, Estate of Henry K. Schwartz v. Commissioner, 83 T.C. 51 (1984), fourteen Tax Court judges unanimously ruled against the I.R.S. and, in effect, invalidated long standing Treasury Regulations.
- (973) 443-9228
- (973) 443-0601
- Kaye Cooper Kay & Rosenberg, LLP
- 425 Eagle Rock Avenue
- Suite 200
- Roseland, NJ 07068
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