Main Menu Main Content
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 
Brandon Bourg 
Mario Caito
Ariele Doolittle
Joseph Endres
Daniel Kelly
Katherine Piazza McDonald
Elizabeth Pascal 
Emma Savino 
Joseph Tantillo
Craig Reilly
Andrew Wright 

Tim Noonan Publishes Two Articles on Historic Gaied Decision

By on

As many of our clients and friends know, earlier this year Tim Noonan won the Gaied v. New York case in New York’s highest court. In the past two weeks, Tim published two articles discussing the victory and its implications for the future.

In "Gaied v. New York: The State's High Court Weighs in on Statutory Residence Rules," published in the May 2014 Journal of Multistate Taxation and Incentives, Tim and Ariele Doolittle give an exhaustive overview of the case, its procedural history, and various court decisions over the years. 

And in the most recent "Noonan’s Notes" column, "The Goods on Gaied: What It Means, From the Front Lines," Tim and Josh Lawrence take a more introspective look at how the underlying legislative intent guided the court’s decision, and they examine the interplay between Gaied and other recently litigated matters. This column also provides insight on how the case may be handled in future audits. 

Post a comment:

*All fields are required.

Attorney Advertising
Hodgson Russ LLP

Principal Address:
The Guaranty Building
140 Pearl Street, Suite 100
Buffalo, NY 14202
Tel: 716.856.4000
Stay Connected
RSS LinkedIn

About This Firm

Hodgson Russ attorneys facilitate the U.S. legal aspects of transactions around the world. We practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients, which include public and privately held businesses, governmental entities, nonprofit institutions, and individuals.