Posts by Noah S. ChaseAssociate
New York City’s budget gap continues to raise questions as different government leaders suggest potential solutions. And just yesterday, with budget negotiations stalled, Governor Hochul threw out a new idea: the imposition of a pied-à-terre tax in NYC. This isn’t the first time such an idea has been bounced around in Albany. So, what does this mean, and what are the likely consequences?
Whenever the Third Department tells the Tax Appeals Tribunal that it got a decision wrong, we make sure to pay attention. This time, the Third Department went to the history section of their local library to check out some bill jackets – just in case the statutory language wasn’t clear enough. The case is Gelco Corporation v. New York Tax Appeals Tribunal, and here’s the rundown.
Another installment in the bundled sales and services saga. The Third Department recently released its opinion in the Matter of Beeline.com v. New York Tax Appeals Tribunal, and we have distilled it down for your enjoyment here.
It’s not that often that we get to see a real bread-and-butter domicile case coming out of New York’s Tax Appeals Tribunal, but we recently got a good one in Matter of Hoff, DTA No. 850209 (N.Y. Tax App. Trib. Oct. 9, 2025).
On Thursday, November 13, 2025, the New York State Bar Association’s Tax Section put together a one-hour panel event focused on discussing the “Practice and Procedure” of adjudicating tax disputes in New York. We listened in and thought you’d like to hear about it!