Matthew L. Setzer Photo

Matthew joined the firm's State Tax Group in 2015. He currently focuses his practice on Pennsylvania, and New Jersey Sales and Use and Income Tax issues.


  • Villanova University School of Law, 2015, J.D., Villanova Law Review, Student Works Editor
  • Millersville University, 2012, B.A., English

  • Pennsylvania
  • New Jersey

Notable Quotes

  • 13 January 2020 "New Jersey Court Affirms Adjusted Allocation for Messaging Services," Tax Notes
  • 9 January 2020 "NJ Appeals Court Affirms Mass Fax Service's Allocation," Law 360
  • 23 August 2019 "New Jersey Issues New Method for Apportioning GILTI, FDII" Tax Notes 
  • 2 July 2019 “New Jersey Tax Court: P.L. 86-272 Preempts Alternative Minimum Assessment” Tax Notes
  • 2 July 2019 “New Jersey Reiterates Position on P.L. 86-272 Protection” Tax Notes 
  • 26 June 2019 “New Jersey Appellate Court Upholds Decision in Addback Case” Tax Notes 
  • 13 June 2019 “New Jersey Bill Would Exclude Foreign Income From Water's-Edge Combined Group” Tax Notes
  • 24 May 2019 “Water's-Edge Method Is Default for New Jersey Combined Returns” Tax Notes
  • 17 May 2019 “Wayfair and Marketplace Issues Dominate Discussion a Year Later” Tax Notes 
  • 16 April 2019 “For Section 163(j), New Jersey Corporate Income Must Match Federal Return” Tax Notes
  • 1 March 2019 “New Jersey Tax Court Grants Full Refund in Royalty Addback Case” Tax Notes 
  • 22 February 2019 “New Jersey Bill Would Modify GILTI, Combined Reporting Rules” Tax Notes
  • 1 February 2019 "New Jersey Appellate Court Affirms Sourcing of Gain to State" Tax Notes 
  • 14 December 2018 “Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says” Tax Notes
  • 12 December 2018 “New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain” Tax Notes
  • 12 December 2018 “New Jersey Tax Court Finds Partnership Fee Regs Invalid” Tax Notes
  • 10 December 2018 “New Jersey Tax Division's Discretion Not 'Boundless,' Tax Court Rules” Tax Notes
  • 15 October 2018 “Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds” Tax Notes
  • 9 October 2018 “New Jersey Governor Signs GILTI, Marketplace Bills” Tax Notes
  • 25 September 2018 “New Jersey Legislative Panel Advanced Marketplace Bill” Tax Notes
  • 7 September 2018 “New Jersey Court Upholds Alternative Allocation Method for Fax Services” Tax Notes
  • 3 July 2018  "New Jersey Budget Agreement Includes Combined Reporting" Tax Notes
  • 3 July 2018 " New Jersey Lawmakers Pass First Remote Seller Bill in Response to Wayfair" Tax Notes
  • 21 June 2018 "New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers" Tax Notes
  • 20 June 2018 "New Jersey Tax Court Affirms Partnership Not Liable For Tax" Tax Notes
  • 18 June 2018 "Company Can't Reverse Federal Adjustments to Reduce State Income, New Jersey Court Holds" Tax Notes
  • 21 May 2018 "Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds" Tax Notes
  • 2 May 2018 "New Jersey Utility Must Add Back Energy Assessment for Tax Purposes" Tax Notes
  • 6 April 2018 "New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case" Tax Notes 
  • 23 March 2018 "New Jersey Tax Court Again Finds Foreign-Source Income Not Taxable" Tax Notes 
  • 22 March 2018 "Infosys Foreign Source Income Not Taxable, Again: N.J. Court" Bloomberg BNA 
  • 1 March 2018 "New Jersey Partnership Relieved of Partner's $12M Tax Obligation" Bloomberg BNA 
  • 28 February 2018 "New Jersey Tax Court Says Partnership Not Liable for Withholding" Tax Notes 
  • 9 February 2018 "New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction" Tax Notes
  • 7 December 2017 "Ohio Supreme Court Affirms Use Tax Exemption for Employment Services" Tax Notes
  • 4 December 2017 "Corporation's Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says" Tax Notes
  • 12 October 2017 "New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case" Tax Notes
  • 11 October 2017 "N.J. Court Sides With Tax Division in Limited Partner Nexus Fight" Bloomberg BNA
  • 7 September 2017 "Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says" Tax Analysts
  • 25 August 2017 "New Jersey Launches Click-Through Voluntary Disclosure Program" Tax Notes
  • 30 May 2017 "New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case" TaxNotes  
  • 8 March 2017 "Practitioners React to New Jersey Audit Manual Release" TaxNotes
  • 3 March 2017 "Altria Group-New Jersey Transit Deal Doesn't Get Tax Break" Bloomberg BNA