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State and Local Tax Blog

About This Blog

Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group. The weekly reports are intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports TiNY may provide analysis of and commentary on other developments in the world of New York tax law.  

TiNY Report for January 10, 2019 (covering DTA cases issued January 3)

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Just two ALJ determinations this week.  But no timeliness issues.  So, “yay” for that, I guess.  But as you’ll see, the cases are less interesting than they could have been.

TiNY Report for January 3, 2019 (covering DTA cases issued December 27)

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The DTA worked hard over the holiday season to present us 3 ALJ Determinations and a Tribunal Decision to start off the new year.

TiNY Report for December 27, 2018 (covering DTA cases issued December 20)

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We assumed we were on the “naughty” list, and that seems to have been confirmed:  Santa brought us just one ALJ determination and one Tribunal decision this week, and they were both unremarkable timeliness cases.  Ho, Ho, Ho-Hum.

TiNY Report for December 20, 2018 (covering DTA cases issued December 13)

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This week we had 4 ALJ Determinations and 4 ALJ Orders.  One of the Orders is worthy reading.  Not even coal in the stocking from the Tribunal.  Happy Holidays to all of our readers.  

TiNY Report for December 13, 2018 (covering DTA cases issued December 7)

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Just one Order from the Tribunal this week on which to write.  So we are embellishing this week’s TiNY Report with a joke and a pop-culture quiz.

TiNY Extra for a November 21, 2018 Decision posted after our regular weekly TiNY Report was issued

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Sometimes I wonder…Why is it that, sometimes, the DTA does not post decisions/determinations on its website until after TiNY comes out?  Feel free to post an answer to this question in the box below for “comments”.  If we get some funny answers, I’ll share them next week.

TiNY Report for November 29, 2018 (for Division of Tax Appeals cases issued November 22)

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This Fall the pattern with the DTA has been feast or famine, and this week we’re back to famine: no decisions, determinations or orders.  This ought to surprise no one since the DTA’s output is generally released on Thursdays and last Thursday was Thanksgiving.  So, as we often do when stuck with nothing on which to write, I’m reposting our Disclaimer, since it is good reminder that the TiNY Report has its limitations, they are intentional, and you should consider these limitations when relying on the TiNY Report for anything other than general information and entertainment.  Enjoy!

TiNY Report for November 22, 2018 (covering DTA cases issued November 15)

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Last Wednesday the DTA posted two ALJ Determinations and one ALJ Order this week.  Happy Thanksgiving to us!