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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.  

Showing 4 posts from July 2018.

TiNY Report for July 26, 2018 (covering DTA cases from July 19)

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Last week, in an effort to make the TiNY Report even more fun to read, I wrote something implying that Sturtevant, Wisconsin is a fictional municipality.  The outpouring of criticism (well, the one email) I received was mind-blowing.  Having posted for more than a year with absolutely no replies from our twelve (or so) readers, I was shocked to find an email from Sturtevant Village Board President Jayme Hoffman in my mailbox castigating me for poking fun at his “bucolic hamlet in Racine County in your self-serving and pretentious tax blog”, and “demeaning our 10,000-plus citizens”.  Jayme demanded a retraction, although he said a printed apology would be acceptable.

So, Jayme, here it is:  I’m sorry that I made fun of the name of your village, which to me looked like a fake name and when I sounded it out reminded me of the sound my lawnmower makes when I am trying to start it for the first time in the Spring (rar rar, rar rar, sturtevant…[pull out the choke]…rar rar, rar rar, sturtevant…[push the choke back in]…rar rar, rar varoom!).  Sturtevant is obviously a real place with real people, and it was wrong for me to make fun of its name even though I am confident that most of our regular readers would have understood I was just kidding. 

And to TiNY’s regular readers:  I apologize for the previous two paragraphs which are almost entirely fictional:  Jayme didn’t contact me, though he is the president of the Sturtevant Village Board (for more information see ); outside of Hodgson Russ lawyers, no one has ever emailed a response about a TiNY Report; my lawnmower doesn’t have a manual choke; TiNY probably doesn’t even have twelve (or so) readers; and I am not really apologizing because I assume the fine folks of Sturtevant can recognize and take a joke and none of them read TiNY anyway. 

And because of my textual meanderings you have probably already guessed it is a slow DTA week.  There’s only one Determination and one Decision .

TiNY Report for July 18, 2018 (covering DTA cases from July 12)

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Welcome to this week’s edition of TBR’s* “Good Beach Reads” with your hosts Chris Doyle and Nara Tjitradjaja.  Today we review two Tribunal Decisions and two ALJ Determinations. 

Let’s start with the Determinations.

TiNY Report for July 12, 2018 (covering DTA cases from July 5)

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A light load this week, which one might expect for the week after the Fourth of July holiday.  Since we have only one ALJ Determination to summarize, I am also going to offer some views on the DTA’s recently-released 2017-18 annual report as filler.

TiNY Report for July 5, 2018 (covering DTA cases from June 28)

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Two ALJ Determinations, one Tribunal Decision, and one ALJ Order for this week.