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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Christopher L. Doyle
Showing 176 posts by Christopher L. Doyle.
TiNY Report for February 22, 2018 (covering DTA cases from February 15)
“The defense is wrong!” There’s a courtroom scene in “My Cousin Vinny” in which defense attorney Vinny Gambini (Joe Pesci) hands expert witness/girlfriend Mona Lisa Vito (Marisa Tomei) two photographs and asks her to confirm that the defense’s theory of the case “holds water.” After reviewing the photos with a critical eye, Ms. Vito loudly declares “No, the defense is wrong!” It all works out; while the truth Ms. Vito deduces from the tire tracks in the photographs trashes Mr. Gambini’s articulated theory of the case, it nonetheless exculpates the defendants Mr. Gambini represents.
Do I have a point? Sure. It’s OK if you’re wrong every once in a while.
And I think I was wrong two weeks ago when, after excoriating the authors of the Memorandum in Support (MIS) of the Governor’s Revenue Budget Bill for a lack of balance and accuracy, I made the following statement: “[T]o say that the result in Sobotka ‘leads to absurd results’ while not acknowledging that the proposed ‘legislative fix’ leads to results that many would view as even more absurd is, at best, disingenuous.” After publishing that, I tested my hypothesis by talking with a few knowledgeable tax practitioners, and their opinions were that Sobotka and the legislative fix could lead to equally absurd results.
Anyway, it seems I may have been engaging in the same type of hyperbole I accused the MIS’s authors of when I said that the legislative fix would lead to results “that many would view as even more absurd,” and I apologize. At TiNY, inaccuracy is bad, but hypocrisy is worse.
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TiNY Report for February 8, 2018 (covering DTA cases issued February 1)
A slow news day: Just one Tribunal decision.
TiNY Report for January 25, 2018 (covering DTA cases issued January 18)
Two ALJ determinations and one Tribunal decision this week.
TiNY Report for January 18, 2018 (covering DTA cases issued January 11)
We have a cornucopia of stuff to lay on you this week: Three ALJ Determinations, two Tribunal decisions, two ALJ Orders and some other news. Bon appétit!
TiNY Report for January 4, 2018 (covering DTA cases issued December 28)
We greet the New Year with three ALJ Determinations and two ALJ Orders this week. There is nothing from the Tribunal.
TiNY Report for December 21, 2014 (covering DTA cases issued December 14)
One ALJ Determination and nothing else this week.
Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes!
On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.
New York State Tax Department Releases 2018 Estimated Tax Vouchers
Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.
TiNY Report for December 7, 2017 (covering DTA cases issued November 30)
There was a pleasantly-light load of two ALJ Orders this week to help us get back on our normal “within-24-hours” schedule. Both are from Judge Connolly.
The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction
Here's what you need to know about the likelihood of a disappearing SALT deduction.