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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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TiNY Report for October 19, 2017 (covering DTA cases issued October 12)

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One ALJ Order and two Tribunal Decisions this week.

TiNY Report for October 12, 2017 (covering DTA cases issues on October 5, 2017)

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This week, two ALJ determinations and one Tribunal decision.

TiNY Report for October 5, 2017 (covering DTA cases issued on September 28, 2017)

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One ALJ determination and one Tribunal decision this week. Both are real yawners. 

TiNY Report for September 28, 2017 (covering DTA cases issued on September 21, 2017)

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2 ALJ determinations this week and that’s it.  I had some fun with the first case.  The second case, not so much.

TiNY Report for September 21, 2017 (covering DTA cases issued on September 14, 2017)

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The TiNY Report did not go out as scheduled last Friday, and the world didn’t notice.  We got jammed-up with client work at the end of last week and then the DTA unloaded a dump truck of cases on us.  Clients come first.  We feel bad that both of our readers had to spend the weekend wondering if there was any output from the DTA last week.  As it turns out, there were six ALJ Determinations and Four Tribunal Decisions, but no Orders. 

TiNY Report for September 7, 2017 (covering DTA cases issued the week of August 28)

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There’s nothing like the news coverage of a couple of huge hurricanes, an earthquake of unprecedented power in Mexico, and a missile shot over Japan to lend perspective to what we report here. In the Grand Scheme of Things, taxes are of lesser significance. That said, we embrace our place. To paraphrase Mrs. Gump: “TiNY is as TiNY does”. And even though New York taxes matter little (or not at all) to the great majority of people in the World, they are important to us. If you are reading this, we assume they are important to you, too.

So…there was one ALJ determination and were three ALJ orders posted by the DTA today. And as of this writing, the Tribunal has posted nothing this week. This was a rare good day for petitioners who went 4 for 4.

TiNY Report for August 31, 2017 (covering DTA cases issued the week of August 21)

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The Division of Tax Appeals started the inexorable march to the end of summer and the long Labor Day weekend by issuing one decision, two determinations and an ALJ order. And since I brought up Labor Day, let me offer my thanks to the staff at the Hodgson Russ LLP SALT group, who always try their hardest to make it easier for me and the rest of our SALT lawyers to serve our clients. Particular thanks go to my assistant Linette, who has been my gatekeeper for more than twenty years. 

TiNY Report for August 24, 2017 (covering DTA cases issued the week of August 17)

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Two ALJ Determinations and one Tribunal Decision this week.  No orders.  All were posted by the time we logged-in this morning.  Early posting appears to be the DTA’s new SOP.  As much as we really appreciate it, this is probably the last time we’ll acknowledge it since we don’t want our readers to think we are sucking-up too much.  So, now and forever, thank you DTA, for the early postings.  Keep up the good work.

TiNY Report for August 17 (covering Division of Tax Appeals cases issued during the week of August 10)

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Once again, DTA beat me to the punch this morning, posting the two ALJ Determinations, one ALJ Order and one Tribunal Decision before I opened my browser.