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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 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!   

TiNY Report for November 15, 2018 (covering DTA cases issued November 8)

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After two weeks of subsistence dieting, this week we are back on our feed with two ALJ Determinations and one Tribunal decision.   

Belated TiNY Report covering DTA cases issued November 1, 2018

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Was it something we said?

So, at about 11:00 last Friday we posted our Report grumbling about the dearth of DTA output over the last few weeks.  Then I went away for a long weekend and 7 ALJ Determinations magically appeared on the DTA’s website while I was away.  Ergo, it has taken a few days to get this report out to you.  Apologies. 

TiNY Report for November 8, 2018 (covering DTA case that were NOT issued on November 1)

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A CRY FOR HELP[1]

What the heck is going on? Last week there was one late-released Tribunal Decision from two weeks ago (on which we have already reported), and then this week there is nothing.

TiNY Report for November 1, 2018 (covering DTA case issued October 23)

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Patient readers:

I don’t know what to tell you.  Nara and I checked the website eight gazillion times last week and saw no new cases.  So this is what I started to write last Thursday:

When I went to the DTA’s website this morning I was greeted by the visual equivalent to the sound of crickets.  As of this writing, nothing new has been published there since the Tribunal’s October 22nd Amicus Brief Order on which we reported in Tuesday’s TiNY Extra!

Having no new cases on which to report is awkward for me.  It’s like seeing your best friend from college for the first time in twenty years and blanking on anything to talk about other than what your kids are doing (Mine are doing just fine, by the way.  Thanks for asking!). 

There were a couple of cases at the Third Department on which I could have reported.  But one was litigated by our office, may be destined for the Court of Appeals, and opining on it seems like an unnecessary risk.  And the other was kind of a yawner.  So I thought, maybe, we wouldn’t publish a TiNY Report for November 1.

Then I looked this morning (Monday, November 5) and found a new Tribunal decision posted for October 23rd!  Did we miss this?  Did the Tribunal post it just today?  I don’t know and I don’t care.  I’m just happy we have something on which to write.

TiNY Extra for October 30, 2018!

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The Tribunal snuck-in an order on Monday, October 22.  It wasn’t posted until this week, so we didn’t report it last Thursday.