About This Blog
Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group members Chris Doyle, Peter Calleri, and Zoe Peppas. The weekly reports are intended to go out every Tuesday after the New York State Division of Tax Appeals (DTA) publishes 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.
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LinkedIn ProfileShowing 54 posts from 2018.
TiNY Report for November 1, 2018 (covering DTA case issued October 23)
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.
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TiNY Extra for October 30, 2018!
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.
TiNY Report for October 25, 2018 (covering DTA cases issued October 18)
This week we have two ALJ Determinations and nothing from the Tribunal (at least as of this posting).
TiNY Report for October 18, 2018 (covering DTA cases issued October 11)
This week we have two ALJ Orders and three ALJ Determinations.
TiNY Report for October 11, 2018 (covering DTA cases issued October 4)
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)
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)
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)
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)
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)
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.