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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.

Contributors

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

Photo of Noonan’s Notes Blog Katherine Piazza McDonald
Senior Associate
kpmcdona@hodgsonruss.com
646.218.7512
View Bio »
Katherine is a member of the firm's State and Local Tax Practice where she focuses on state and local tax litigation and planning. She represents clients in a wide range of …

Showing 12 posts by Katherine Piazza McDonald.

Another Win for Telecommuters! Missouri Judge Holds St. Louis Improperly Applied Tax to Remote Workers

Another win for telecommuters! Yes, you read that right! We recently covered a case involving a Pennsylvania-based employee who won a Covid-related telecommuting case in Ohio. Now remote employees have another win to add to their pile of Covid-related telecommuting cases. In Missouri, a judge just ruled that St. Louis improperly applied its 1% earnings tax on nonresident employees who worked outside the city during the Covid-19 pandemic.

NYC PTET Update: Election Forms Now Available!

The New York City Pass-Through Entity Tax (“NYC PTET”) online application is now available, allowing individuals eligible to opt in to the NYC PTET on behalf of an eligible city partnership or eligible city resident S corporation.  

Another Big Win in the Statutory Residency Area!

An interesting residency case came out last summer on a statutory residency issue, and it may have got lost in all the hubbub around the Obus case (which we covered here). In Matter of Joseph Pilaro, the Tax Appeals Tribunal held that the taxpayer didn’t maintain a permanent place of abode (PPA) for substantially all of 2014, even though he had a place in New York for most of the year. The decision provides several helpful nuggets for future residency battles.

New “Jock Tax” Ruling out of Pennsylvania

Over the years, we have written on a variety of topics that involve professional athletes -- from how states handle signing bonuses to an overview of multistate tax issues. This past week, there was an interesting new development to add to the list. On September 21, 2022, the Court of Common Pleas of Allegheny County ruled Pittsburgh’s “jock tax” is unconstitutional in Francoeur v. City of Pittsburgh

A Huge Win in Obus

Big news on the residency front!

For years we’ve been battling the New York tax department on the scope of its statutory-residency test, and yesterday brought a huge victory in that fight.  In Matter of Nelson Obus et al., v New York State Tax Appeals Tribunal, the court ruled that a seldom-used vacation home in New York cannot be considered a “permanent place of abode” for statutory residency purposes. Click here for the decision.

New York Legislative Tracker: February 12, 2021 Update

We’re back to our regularly scheduled programming.  For the last two weeks, we took a break from tracking legislative developments to provide a summary of the proposed tax changes in Governor Cuomo’s Executive Budget for fiscal year 2022.  In addition to our overall summary of the Executive Budget, we also took an in-depth look at some of the more noteworthy changes.  (See here, here, and here.)

New York Legislative Tracker: Budget Proposal - February 8, 2021 Update

Welcome to our second post dedicated to providing a summary of the proposed tax changes in Governor Cuomo’s Executive Budget for fiscal year 2022.  The Executive Budget proposes to enact new taxes, credits, and other initiatives, aimed largely at mitigating the revenue shortfalls caused by the COVID-19 pandemic, and are broken down into the following categories:

New York Legislative Tracker: Budget Proposal - February 3, 2021 Update

We’re back!  This week, we have dedicated the post to providing a summary of the proposed tax changes in Governor Cuomo’s Executive Budget for fiscal year 2022.  We’ve already covered some of the proposed tax changes in the Executive Budget that came out late last month (see here, here, and here).  The Budget Proposal sets forth new taxes, credits, and other initiatives, aimed largely at mitigating the revenue shortfalls caused by the COVID-19 pandemic, and are broken down into the following categories:

New York Legislative Tracker: January 22, 2021 Update

We’re back with another update on recently-introduced tax legislation. As discussed last week, we continue to see bills reintroduced that expired at the end of the last session. Two of the more interesting proposals include repealing New York’s estate tax and another so-called “millionaire’s tax.” We’ve also been following the proposed tax changes in the Governor’s Budget proposal that came out earlier this week (see here, here, and here), and next week we’ll dedicate our update to an overall summary of the Budget proposals.

New York Legislative Tracker: January 14, 2021 Update

We’re back with another update on recently-introduced tax legislation. As discussed last week, we continue to see bills reintroduced that expired at the end of the last session. Two of the more interesting proposals include a bill addressing the taxability of carried interest for investment management services and another proposing a new personal income surcharge on high-income residents of New York City.

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