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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 November 14, 2019 (reporting on DTA cases issued November 7)

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There’s a Decision this week that suggests that we often think the same way as the Tribunal. This is rewarding in many respects. First, it suggests that we can empathize with the Tribunal and the decisions it offers and thereby give our readers and clients better insight. It also suggests that the Tribunal members sometimes think like we think. Good times!

TiNY Report for November 7, 2019 (reporting on DTA cases issued October 31)

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After the almost 80 page determination last week, I think the DTA decided to take it easy this week, so we just have one determination. On the plus side, it’s not a timy and the petitioner prevailed.

TiNY Report for November 1, 2019 (reporting on DTA cases issued October 24)

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We have one Determination and one ALJ Order to report this week. The Order is a quirky little tune. The Determination is a freakin’ opera! 

TiNY Report for October 24, 2019 (reporting on DTA cases issued October 10 and 17)

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Three determinations this week and one ALJ order from last week that wasn’t posted last week.  We wish we could say there was something special in any of the cases.  But really, there’s not.

TiNY Report for October 17, 2019 (reporting on DTA cases issued October 3, 8, and 10)

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No ALJ determinations or Tribunal decisions were posted last week, ergo we did not waste your time sending out a TiNY Report. This week there are two new Tribunal Decisions (hooray!).  And after we started to write this edition, the DTA posted four new ALJ Determinations, three from October 3 (where were they last week?) and one from October 10.

TiNY Report for October 3, 2019 (reporting on DTA cases issued September 26)

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Only two determinations and one ALJ order as of this writing. The determinations were posted last week, but we like to give the litigants time to receive and read their determinations before we post our summaries, ergo our intentional delay. And for fun, this week we provide pop music quotes that are barely relevant to the cases.

TiNY Report for September 26, 2019 (reporting on DTA cases issued September 19)

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Every single Decision and Determination this week is a timy. So this week, instead of the TiNY Report, I think it is more accurate to call it the Timy Report.

Also, we noticed that Finding of Fact 1 of the four “Towers” determinations from last week still refers to a petition with “a United States Postal Service (USPS) postmark dated December 18, 2019.”  If that is a correct date, then USPS postmarks have been proven to be fallible. If that is not a correct date, then we can only assume that none of TiNY’s readers has reached out to the ALJ in those cases to let him know there is a typo.  

TiNY Report for September 19, 2019 (reporting on DTA cases issued September 12)

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This week we have four cookie-cutter Determinations.  I am going to give cookie-cutter summaries.  You need read only one of the summaries since they are all the same.  In the past, I would write one summary and then write “ditto” for each of the subsequent cases, but I have recently discovered that our website allows you to search TiNY for our summaries; so henceforth, I will provide summaries for all cases instead of saying “see above.”  And yeah, this is the second time this decade I used “henceforth” in a sentence.  I try to avoid anachronistic words and phrases, but I guess my guard was down this week.  Mea culpa.

TiNY Report for September 12, 2019 (reporting on DTA cases issued August 27 and September 5)

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This week we have seven Orders and two Tribunal Decisions that were posted after we went to press last week.  I doubt that any of these will be talked as much about Matter of Obus which we wrote about two weeks ago here and our fellow blogger at Noonan’s Notes wrote about here.

TiNY Report for September 5, 2019 (reporting on DTA cases issued August 29)

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Today we have four determinations and two orders, only one of which is a timy.  Not a bad way to ring in the new school year.