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State and Local Tax Blog

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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Photo of State and Local Tax Blog Emma M. Savino
Senior Associate
esavino@hodgsonruss.com
716.848.1559
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Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and …

Showing 45 posts by Emma M. Savino.

TiNY Report for September 5, 2019 (reporting on DTA cases issued August 29)

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Today we have four determinations and two orders, only one of which is a timy.  Not a bad way to ring in the new school year.

TiNY Report for August 22, 2019 (reporting on DTA cases issued August 15)

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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 8, 2019 (reporting on DTA cases published August 1)

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I guess the DTA decided to embrace the summer slow-down this week after pumping out so many decisions and determinations last week.  There’s just one determination this week, and it’s not particularly noteworthy, but at least it’s not a timy.

TiNY Report for July 25, 2019 (covering cases issued July 18)

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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. 

TiNY Report for July 11, 2019 (reporting on DTA cases published June 27)

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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 June 20, 2019 (reporting on DTA cases published June 13 and 20)

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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 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 16, 2019 (covering cases issued May 9)

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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.   

TiNY Report for May 2, 2019 (covering DTA cases issued April 25)

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We’re back at it after a week with no cases posted by the DTA. We were taking bets on whether the person in charge of posting them was on vacation like everyone else (and not us). Anyway, we only have one determination and one order despite the week off. The order is on timeliness, but at least it is kind of interesting, so we go into more detail than usual – so buckle up!

TiNY Report for April 11, 2019 (covering DTA cases issued April 4)

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We have a Rugen-Handful of ALJ determinations on which to report today.

A Rugen what’s-that-now?

Let us digress.  One of TiNY’s more memorable postings coined the phrase “hard-hearted Humperdink”. . . a reference comparing New York’s Audit Division to the Prince Humperdink character in The Princess Bride (1987).  Anyway, Prince Humperdink’s consiglieri was Count Tyrone Rugen (played with delicious comedic malevolence by Christopher Guest) who had years earlier killed Inigo Montoya’s father in Montoya’s presence rather than pay the father for a custom sword the father had made for Rugen.  This propelled Montoya on a twenty-year revenge-quest for Rugen so Montoya could utter “My name is Inigo Montoya.  You killed my father.  Prepare to die.” Right before he killed Rugen.

Why did Rugen need a custom-made sword?  And how, after twenty years, did Montoya identify Rugen?  The answer to both questions is the same: Count Rugen had six fingers on his right hand.

Which is just our long-winded way of saying there were six determinations this week.  There are no orders and there’s nothing from the Tribunal.

And if you can’t get the image of Mandy Patinkin intoning “My name is Inigo Montoya.  You killed my father.  Prepare to die.” out of your head for the rest of the day, you’re welcome.