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Noonan’s Notes Blog

About This Blog

Noonan’s Notes Blog is written by a team of Hodgson Russ tax attorneys led by the blog’s namesake, Tim Noonan. Noonan’s Notes Blog regularly provides analysis of and commentary on developments in the world of New York and multistate tax law. Noonan's Notes Blog is a winner of CreditDonkey's Best Tax Blogs Award 2017.


Timothy Noonan 
Ariele Doolittle
Joseph Endres
Daniel Kelly
Elizabeth Pascal 
Craig Reilly
Andrew Wright 

What’s a “Permanent Place of Abode?”

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New Tribunal Case Offers Up a New Framework for Answering this Question

New York’s two-part test for statutory residency has been heavily litigated over the years, and one of the biggest issues has involved the determination as to whether a taxpayer maintained a “permanent place of abode.” In 2014, the State’s highest court in Gaied v. NYS Tax Appeals Tribunal struck down the Tax Department’s overly-broad interpretation of “permanent place of abode” in favor of a more sensible interpretation. In doing so, the High Court declared that in order for a place to constitute a permanent place of abode (“PPA”), “there must be some basis to conclude that the dwelling was utilized as the taxpayer’s residence.” And later in the decision, the Court opined that to qualify as a PPA, “the taxpayer must, himself, have a residential interest in the property”

Tax Department Extends Some Filing Deadlines Due to Nor’easter

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Governor Andrew Cuomo declared a State Disaster Emergency for counties affected by the March 2018 Nor’easters that began early this month. If you hadn’t heard the term before, a nor’easter is a large cyclone usually accompanied by heavy rain or snow that can cause hurricane-force winds, blizzard conditions, and coastal flooding. To us folks in Buffalo, we also call this “Tuesday.”

Report on Executive Budget

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It’s “budget season!” On January 16th, Governor Cuomo released the FY 2019 Executive Budget, which is available here, and one day later the Department of Taxation and Finance issued a preliminary report on consequences of the Federal Tax reform and possible legislative responses, which can be found here. We blogged about some of this last month. Then, just last week, in his “30-day amendments” to the FY 2019 Executive Budget, we got to see more of the Governor’s proposals take shape.  Now the dust has somewhat settled on all these proposals, so let’s take a look.  The highlights of the proposed amendments, which include a new optional Employer Compensation Expense Tax system, increasing the options for charitable deductions, and provisions designed to decouple the state tax code from the federal tax code, are summarized below. 

Big Changes Afoot in New York Tax Law?

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We are just a couple days into 2018, and the fallout from the recently passed federal tax reform has already begun.

Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes!

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On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

New York State Tax Department Releases 2018 Estimated Tax Vouchers

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Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction

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Here's what you need to know about the likelihood of a disappearing SALT deduction.

The Annual Report of the Division of Tax Appeals and Tax Appeals Tribunal

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On October 17, 2017, the New York State Division of Tax Appeals and Tax Appeals Tribunal (collectively “DTA”) submitted its annual report to the Governor and heads of the Senate and Assembly for the 2016-17 fiscal year. Numbers-wise, we don’t see a tremendous change over last year in the outcomes of Administrative Law Judge and Tax Appeals Tribunal cases.

Drips and Drops on Taxing Hedge Fund Managers’ Deferred Comp

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For years, there have been whispers about a big 2017 tax issue for hedge-fund managers. What’s the deal?

Market-Based Sourcing and Beyond: Be on the Lookout for New State Tax Issues in the Corporate Tax World

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Just when you thought you knew everything there was to know about multistate corporate income tax apportionment, the states start switching up the rules!

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