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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 October 11, 2018 (covering DTA cases issued October 4)

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This week we have five ALJ Determinations and three Tribunal Decisions.  The Tribunal Decisions are interesting.  The ALJ Determinations…not so much.

TiNY Report for October 4, 2018 (covering DTA cases issued September 27)

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This week we have two ALJ Determinations and two Tribunal Orders. Only one (yay!) covers a timeliness issue. 

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

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This week, only one ALJ Determination and one Tribunal Decision.  And no timeliness cases!

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

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There’s one ALJ Determination on a timeliness issue and one Tribunal decision regarding domicile this week.

TiNY Report for September 13, 2018 (covering DTA cases issued September 6)

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This week we have two ALJ Determinations and two Tribunal Decisions. All four involve timeliness. Yuck. 

TiNY Report for September 6, 2018 (covering DTA cases issued August 30)

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Just two ALJ Determinations this week (at least as of this writing).  There is a timeliness case and a child care credit case.  The determinations are pretty straightforward, warranting the brief summaries set out below.

TiNY Report for August 30, 2018 (covering DTA cases issued August 23)

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This week:  2 ALJ Determinations and 2 Orders.  Nothing from the Tribunal (at least not as of this writing).  All the matters involve a timeliness issue in one form or another.  You know our feelings on timeliness cases, and you can imagine we were not very entertained when reading these.  Thus, you’ll understand if this report is somewhat more bereft of humor than our usual offerings. 

Oh, and Judge Gardiner gets our “Portraits in Courage” award for dealing with three of these clunkers in one week.

TiNY Report for August 23, 2018 (covering DTA cases from August 16)

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The stream of cases rolling out of the DTA has slowed to a trickle as the summer wanes.  There’s only one ALJ determination today.

TiNY Report for August 16, 2018 (covering DTA cases from August 9)

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Four ALJ Determinations this week and nothing from the Tribunal.

TiNY Report for August 9, 2018 (covering DTA cases from August 2)

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The lazy days of summer continue with only one determination this week.