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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 tax law.

Posts from December 2025.

It’s not that often that we get to see a real bread-and-butter domicile case coming out of New York’s Tax Appeals Tribunal, but we recently got a good one in Matter of Hoff, DTA No. 850209 (N.Y. Tax App. Trib. Oct. 9, 2025).

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