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 48 posts from 2019.
TiNY Report for July 25, 2019 (covering cases issued July 18)
There are three determinations and one order this week. And guess what? They are all timies – I’ve decided that I will also appropriate this word because it has a nice ring to it. I’d also like to make a quick note of admiration for the thoughtful approach the ALJ’s applied to these cases. It would be easy for the judges to just go through the motions on these mind-numbing timies. But as you will see below, there is nothing superficial about the analyses applied.
Comment
TiNY Report for July 18, 2019 (covering cases issued July 11)
As of this writing, three Determinations and one ALJ Order. No “timies.” Being an author brings almighty powers. Case in point - I just created a word: timy \tīm-ē\ n. (2019): a division of tax appeals order, determination or decision involving the issue of whether a taxpayer filed their request for conciliation conference, petition for administrative law judge hearing or an exception to the tax appeals tribunal within proper time limits. pl.: timies.
TiNY Report for July 11, 2019 (reporting on DTA cases published June 27)
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)
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)
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)
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)
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)
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)
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.