As many of our clients and friends know, earlier this year Tim Noonan won the Gaied v. New York case in New York’s highest court. In the past two weeks, Tim published two articles discussing the victory and its implications for the future.
In "Gaied v. New York: The State's High Court Weighs in on Statutory Residence Rules," published in the May 2014 Journal of Multistate Taxation and Incentives, Tim and Ariele Doolittle give an exhaustive overview of the case, its procedural history, and various court decisions over the years.
And in the most recent "Noonan’s Notes" column, "The Goods on Gaied: What It Means, From the Front Lines," Tim and Josh Lawrence take a more introspective look at how the underlying legislative intent guided the court’s decision, and they examine the interplay between Gaied and other recently litigated matters. This column also provides insight on how the case may be handled in future audits.