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 August 29, 2019 (reporting on DTA cases issued August 22)
Today we report on three determinations. Two are quick-hitters. One requires a little more analysis.
Comment
TiNY Report for August 22, 2019 (reporting on DTA cases issued August 15)
After two weeks with sparse output from the DTA, we should have realized that it would ramp back up at some point. This week we have two decisions and seven determinations.
TiNY Report for August 15, 2019 (reporting on a DTA Order issued August 8)
As of this writing, there’s nothing posted by the Tribunal and the ALJs have posted only one Order. Not only is it a “timy,” but it’s a timy-squared!
TiNY Report for August 1, 2019 (reporting on DTA cases published July 24 and 25)
We’re in the “Dog Days” of summer now. But you wouldn’t know it from the DTA’s output, which this week includes three Tribunal decisions and four ALJ determinations. There’s a timie or two, but the cases addressed mostly substantive issues, and Matter of Catalyst Repository Systems, Inc. is a noteworthy decision.
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 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 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!