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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Joseph N. Endres
Showing 18 posts by Joseph N. Endres.
TiNY Report for March 12, 2020 (covering DTA cases issued March 7)
From Chris: Do you have whiplash from watching the balance on your 401(k)? Are you choking on the platitudes our state and national leaders are spewing (Really?! Bahrain, Finland, Malaysia and The Netherlands have tested more people for Covid-19 per capita than the USA?!)? Does your stomach roil from March Madness bracket/NBA/NHL withdrawal? TiNY wishes it could give you something for what ails you (more cowbell, perhaps?). But alas, we can’t get approval from the FDA to provide you with anything other than these reports, and this week it’s like using a baby aspirin to cure tuberculosis.
We have only one determination on which to report, and because it involves sales tax, Joe wrote it. If I had written the summary it would have been something like “Petitioners failed to offer enough evidence to prove entitlement to their sales tax refund.” But Joe being Joe, we have the following more (exhaustive? overly-meticulous? mind-numbingly comprehensive?) thorough analysis.
From Joe: You should all know by now how much I love sales tax, and how that enthusiasm often manifests itself in overly-long reviews of the sales tax cases issued by DTA, which Chris invariably shortens. But even I’m finding it difficult to come up with much to say about this week’s lone determination. So we have the rarest of my TiNY posts: a “short, short” review of a sales tax case. What does that even look like? Read on:
Comment
TiNY Report for March 5, 2020 (covering DTA cases issued February 27)
Sales tax is probably the “nastiest” tax. This is due, in part, to the personal liability of the individuals responsible for running a business that does not properly discharge its sales tax obligations. If a business that you run fails to collect or remit sales tax properly, the Division can look to your bank account to satisfy the business’ debt. The lone determination this week addresses whether the Division properly assessed an individual for a corporation’s sales tax liability. Because this is the only case this week, I’ll do a bit of a deeper dive.
TiNY Report for February 13, 2020 (covering DTA cases issued February 6)
This week we have two determinations and two orders. It seems fitting that they came in pairs the day before Valentine’s Day, but, unfortunately, there was no love for the taxpayers.
TiNY Report for February 6, 2020 (covering DTA cases issued January 27 and 30)
This week we have two decisions and a determination. One of the decisions and the determination are basically timies (yawn), but the other decision deserves closer consideration.
TiNY Report for January 30, 2020 (covering DTA cases issued January 23 and 24)
After a week of silence, we have a pair of determinations, an ALJ order and a decision. In our opinion, the ALJ order deserves lead-story placement. The other rulings are workaday.
TiNY Report for January 16, 2020 (covering DTA cases issued January 9)
This week we have a handful of sales tax cases, much to Joe’s delight. Since some of them are less-than-exciting timies, we decided to let him off easy and spread the cases around this week, so you’ll get a bit from each of us. Unlike Joe (did we tell you that he likes sales tax . . . a lot?), we expect you’ll be able to contain your enthusiasm.
Also, from the DTA’s website:
“This year, Roberta Moseley Nero [President of the Tax Appeals Tribunal] received the Lawrence L. Lasser award in recognition of outstanding service to the National Conference of State Tax Judges at its annual meeting of state tax judges and tax tribunal members. This meeting is sponsored by the Lincoln Institute of Land Policy, a nonprofit organization that seeks to improve quality of life through the effective use, taxation, and stewardship of land. The award is named for Lawrence L. (Larry) Lasser, the first Presiding Judge of the Tax Court of New Jersey and one of the founders of the National Conference of State Tax Judges.”
Congratulations President Mosely Nero!
TiNY Report for January 2, 2020 (covering DTA cases issued December 17 and 24)
Happy New Year TiNY readers! Not only has the year changed, but there are a few changes going on here at TiNY as well. You may have noticed a byline on the posts for the last few weeks and wondered what that was all about. Well, TiNY has added a new author to the mix, our own Joe Endres, to report on sales tax cases, and today is his debut!
TiNY Report for April 12, 2018 (covering DTA cases from April 5)
There’s lots of good stuff this week for the DTA – 6 ALJ Determinations, 2 ALJ Orders, and 2 Tribunal decisions. DTA also revamped its website recently, and it looks great!
Guest-blogging in this week’s TiNY Report is our transportation tax correspondent, Joe Endres! He wrote the bit on Matter of Goode Delivery, LLC.