Timothy  Noonan

Timothy Noonan

Hodgson Russ LLP

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Latest Publications


Abandoned Property Filing Deadlines Approach

Winter is right around the corner. For businesses that have abandoned property on their books (and virtually every operating entity has abandoned property, whether it knows it or not), that means due diligence letters must...more

10/14/2015 - Abandoned Property Commercial Property Owners Commercial Real Estate Market Compliance Due Diligence Filing Deadlines

Another Significant Development in the Statutory Residency Area!

There are always “traps” in the tax law, where taxpayers unwittingly walk into a tax problem that they didn’t see coming. In the residency area, some taxpayers often got trapped on a move-in or move-out situation, with the...more

8/28/2015 - ALJ Audit Policies Domicile Non-Resident Income Taxes Statutory Requirements Tax Appeals

Could Maryland v. Wynne Result in NY Refunds?

A new U.S. Supreme Court case, Maryland v. Wynne, will likely have a broad impact on various state taxation schemes, and it could create the potential for refunds for numerous taxpayers. Taxpayers who have paid tax to...more

7/15/2015 - Commerce Clause Comptroller of the Treasury v Wynne Corporate Taxes Double Taxation Income Taxes Interstate Commerce Non-Resident Income Taxes S-Corporation SCOTUS State Taxes Tax Refunds

Pay to Play? How States Handle Signing Bonuses for Athletes

Non-CPA sports fans (and athletes themselves) increasingly appreciate the tax aspects of luring the best free agent athletes to their teams. One recent example is the whopper of a contract that agent Scott Boras cooked...more

6/16/2015 - Baseball Basketball Bonuses Employment Contract Football Income Taxes Pay-To-Play Residency Requirements Sports State Tax Equalization Boards Taxation

Come What May: The Power of Testimony in Domicile Cases

One of the more interesting aspects I’ve seen in residency cases in my practice is the importance and understanding of a taxpayer’s intent in the overall analysis. That’s part of what makes residency cases so unique. There...more

6/10/2015 - ALJ Audits Domicile Income Taxes Intent Residency Status Tax Appeals Testimony

Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal [Video]

New York’s highest court recently issued a groundbreaking decision on the state’s residency rules — one of the first times that court has addressed this important New York tax issue. The case, Gaied v. New York State Tax...more

9/10/2014 - Audits Residency Requirements Tax Revenues Tribunals

New York Tax Department’s Response to Gaied Misses the Mark

New York Tax Department’s Response to Gaied Misses the Mark by Timothy P. Noonan The New York State Department of Taxation and Finance recently issued a revised version of its nonresident audit guidelines, which are used by...more


New York Ruling Raises Questions About The Taxation of Cloud Computing Services

When you were a child, lying faceup on a grassy knoll in the yard, staring at the clouds, what did you see? Animals? Faces? Tall ships on the high seas? Or perhaps you felt left out and never understood why people claimed to...more

6/25/2014 - Cloud Computing Intangible Property Sales & Use Tax Tax Revenues

The Goods On Gaied: What It Means, From The Front Lines

As most readers know, New York’s highest court recently issued a groundbreaking decision on the state’s residency rules — one of the first times that court has addressed this important New York tax issue. Gaied v. New York...more

5/21/2014 - Audits Residence Taxes Residency Requirements Residency Status

Gaied v. New York: The State's High Court Weighs In On Statutory Residence Rules

The concept of residency is usually the starting point for all state income tax considerations. And while almost every state imposes, at various rates, a personal income tax, in general the states use a similar sets of...more

5/8/2014 - Appeals Audits Domicile Income Taxes Residency Requirements Residency Status Residency Test

The Nuts And Bolts Of Property Tax Exemptions For Nonprofits

Regular readers of this column no doubt are used to the typical note on state tax topics such as residency and sales taxes. But here at Noonan’s Notes global headquarters, we like to mix it up occasionally, not only to...more

4/2/2014 - Non-Profits Property Tax Tax Exemptions

New York Budget Bill Proposes Many Corporate Tax Changes

For the first time since 1987, New York is proposing substantial reforms to its corporate tax structure. In 1987 the impetus for change was external: The passage of major tax reform at the federal level in 1986 increased the...more

3/10/2014 - Corporate Taxes State Taxes Tax Reform Trucking Industry

Hodgson Russ Lawyers Win Residency Case At New York’s Court Of Appeals

As many of our clients and friends learned yesterday, the New York State Court of Appeals has issued its highly-anticipated decision in John Gaied v. New York State Tax Appeals Tribunal. The court’s decision, in a victory for...more

2/20/2014 - Income Taxes Residency Status Statutory Interpretation Tax Evasion Tax Liability

John Gaied v. New York State Tax Appeals

Opinion Reversing Appellate Court Judgment

New York State’s highest court, the Court of Appeals, today issued a decision reversing an appellate court judgment in John Gaied v. New York State Tax Appeals Tribunal. The case involved a resident of New Jersey who owned...more

2/19/2014 - Property Owners Property Tax

New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax To Stand

It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax (MCTMT) is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision...more

1/16/2014 - Commuter Tax Benefits Commuting State Taxes

Empire Zone Litigation: Taking The ‘Reduction’ Out Of The Tax Reduction Credit

Over the past few years, taxpayers in New York have argued with the New York Tax Department over the scope of benefits promised under the Empire Zone program, an economic development initiative put in place by the New York...more

12/16/2013 - Tax Credits

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