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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 July 11, 2019 (reporting on DTA cases published June 27)

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The DTA (like the rest of us) had the July 4th holiday off.  But there were two Tribunal decisions published after we went to press before the holiday that we’ve been sitting on.

TiNY Report for July 3, 2019 (reporting on DTA cases published June 27)

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As I was rushing to finalize some pre-holiday work, I paused to check the DTA’s website, and guess what I found? Two ALJ determinations and an Order posted a day early (picture fireworks and cheering)!!

TiNY Report for June 27, 2019 (reporting on a DTA case published June 20)

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This week we have just one ALJ order on which to report. And it’s on a timeliness issue to boot (just shoot me). Next Thursday is July 4th, so it may be a few weeks before our next post. Enjoy a safe holiday! 

TiNY Report for June 20, 2019 (reporting on DTA cases published June 13 and 20)

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This week we have a Decision and two Determinations. And yes, you read that date right, we have a same day determination – now that’s exciting stuff folks!

TiNY Report for June 13, 2019 (reporting on DTA cases published May 30 and June 6)

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A Decision, a Determination, and an Order this week (which was missed last week). We never said we were perfect, but we will try to not make this a habit.  

TiNY Report for June 7, 2019 (reporting on DTA cases issued May 29 and 30)

We have a pretty full deck this week with two Determinations and three Tribunal Decisions, one of which was litigated by our shop. It’s a fun-filled week with Walt Disney, South Korea addresses, haunted houses, Fourth Amendment and Eighth Amendment issues, and Native American tax free (or not) cigarettes – and only one of the decisions is on timeliness. So sit back and enjoy the show – don’t worry, unlike Frightworld (see below), we don’t have actors pushing you forward, compelling you to read faster.

TiNY Report for May 30, 2019 (reporting on DTA cases published May 23)

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We weren’t on vacation last week. There was no TiNY Report because the DTA provided nothing on which we could report. Sometimes we write something quirky on those days when we have no cases, but last Thursday found both of the TiNY authors at Building 9 in Albany meeting with folks from the Tax Department on a case that could eventually become fodder for TiNY. And on Friday I found myself behind on my client work as a result of the Albany trip. So you got nothing, Spaulding, and you liked it!

TiNY report for May 16, 2019 (covering cases issued May 9)

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This week we have one decision and two determinations – which is 1/3 of last week’s DTA output. But we figured we’d stick with last week’s theme of concluding each entry with one of the quotes from the American Film Institute’s “AFI’s 100 Years…100 Movie Quotes” – don’t worry, we’ll start with a new theme next week.   

TiNY Report for May 9, 2019 (covering cases issued April 25 and 29 and May 2)

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Today’s cases offer four (!) Tribunal decisions, one of which is on a case litigated by our shop.  SPOILER ALERT! It did not go well (see the details below). Indeed, taxpayers were pretty much 0-9 for the week, so at least we had company.  If you know math, you’ve probably already guessed that there are also a handful of ALJ Determinations, most of which address (gag) timeliness issues. This week, in our continuing effort to educate our readers (and entertain ourselves) on both New York tax developments and pop culture references, each of our entries concludes with a quote from the American Film Institute’s “AFI’s 100 Years…100 Movie Quotes.”  Enjoy!

TiNY Report for May 2, 2019 (covering DTA cases issued April 25)

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We’re back at it after a week with no cases posted by the DTA. We were taking bets on whether the person in charge of posting them was on vacation like everyone else (and not us). Anyway, we only have one determination and one order despite the week off. The order is on timeliness, but at least it is kind of interesting, so we go into more detail than usual – so buckle up!