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Hodgson Russ tax attorney Timothy P. Noonan authors "Noonan’s Notes,” a monthly column in Tax Analysts' Tax Notes State. Over the past two decades, he has authored hundreds of articles in Tax Notes and other national SALT publications. Below is an archive of his articles, organized by topic.
I. Residency and Personal Income Tax
General
The Nuts and Bolts of State Residency Rules, Part 2 (Non-N.Y. Edition), Timothy P. Noonan, Zoe H. Peppas, & Peter R. Calleri, Noonan's Notes, Tax Notes State, p. 219 (January 15, 2024).
The Nuts and Bolts of State Residency Rules, Part 1 (Non- N.Y. Edition), Timothy P. Noonan, Joseph F. Tantillo, Zoe H. Peppas, & Peter R. Calleri, Noonan's Notes, Tax Notes State, p. 555 (November 20, 2023).
An Open Letter to Massachusetts Residents: Here's How to Move!, Timothy P. Noonan & Katherine Piazza McDonald, Noonan's Notes, Tax Notes State, p. 685 (February 20, 2023).
Federal Opportunity Zones and New York’s Accrual Rule, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 181 (July 15, 2019).
Changing Residency: The Most Effective SALT Deduction Workaround?, Timothy P. Noonan, Tax Stringer, NYS Society of CPAs (Nov. 1, 2018).
Full Court Press: Multistate Issues Facing Professional Athletes, Timothy P. Noonan & Kelly Donigan, Noonan’s Notes, Tax Notes State, p. 609 (Feb. 12, 2018).
Breaking Up Is Hard to Do: Nonresidents’ Role in the New York Economy, Timothy P. Noonan & K. Craig Reilly, Tax Notes State, p. 193 (Oct. 17, 2016).
Trust Us: New York’s Residency Rules For Trusts Are Complicated, Timothy P. Noonan & Catherine B. Eberl, Tax Notes State, p. 631 (Aug. 22, 2016).
A Foreign Language? Residency Rules With an International Spin, Timothy P. Noonan & Andrew W. Wright, Tax Notes State, p. 661 (Nov. 30, 2015).
The Nuts and Bolts of a New York Residency Audit, Revisited, Timothy P. Noonan & Daniel P. Kelly, Noonan’s Notes, Tax Notes State, p. 207 (Oct. 27, 2014).
New York City Residents May Be Asked To Pay a Little More in Taxes, Timothy P. Noonan & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 357 (Feb. 10, 2014).
New Nonresident Audit Guidelines, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 197 (Oct. 15, 2012).
Resident Evil Part 3: Fighting Back With New Technology, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 317 (April 30, 2012).
The Multistate Tax Quandary For Professional Athletes, Timothy P. Noonan & Lance E. Rothenberg, Noonan’s Notes, Tax Notes State, p. 781 (Dec. 13, 2010).
New York Issues New Nonresident Audit Guidelines, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 457 (May 10, 2010).
The Nuts and Bolts of a New York Residency Audit, Timothy P. Noonan & Mark S. Klein, Noonan’s Notes, Tax Notes State, p. 793 (Dec. 22, 2008).
Watch Out for New York’s Accrual Rule, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 343 (Aug. 4, 2008).
Domicile
COVID-19: The Year of the Great Migration, Timothy P. Noonan & Emma M. Savino, Noonan’s Notes, Tax Notes State, p. 897 (Mar. 1, 2021).
The Power of Testimony in New York Domicile Cases, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 827 (Nov. 27, 2017).
Statutory Residency
Obus: A Return to Reason in New York’s Residency Saga, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 1093 (Dec. 19, 2022).
New Guidelines and a New Rule for New York Residency Audits, Timothy P. Noonan & Joseph F. Tantillo, Noonan’s Notes, Tax Notes State, p. 951 (Feb. 28, 2022).
Looking Ahead in New York Taxes: Ending the Vacation Home Debate, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 927 (Dec. 16, 2019).
Residency Audits, Day Counts, and Your Cell Phone, Timothy P. Noonan, Andrew W. Wright & Kristine L. Bly, Noonan’s Notes, Tax Notes State, p. 325 (Apr. 22, 2019).
Mays v. New York: A New Framework for an Old Test, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 1195 (Mar. 26, 2018).
Gaied v. New York: 3 Years Gone, Timothy P. Noonan & Daniel P. Kelly, Noonan’s Notes, Tax Notes State, p. 825 (Mar. 6, 2017).
A New Trump Card for New York Residency Audits?, Timothy P. Noonan & Andrew W. Wright, Noonan’s Notes, Tax Notes State, p. 375 (Nov. 2, 2015).
New York Tax Department’s Response to Gaied Misses the Mark, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 145 (July 21, 2014).
The Goods on Gaied: What It Means, From the Front Lines, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 409 (May 19, 2014).
Gaied v. New York: The State’s High Court Weighs in on Statutory Residence Rules, Timothy P. Noonan & Ariele R. Doolittle, Journal of Multistate Taxation and Incentives, Vol. 24, No. 2 (May 2014).
Residency Ruling Raises Stakes for Owning an ‘Abode’ in New York, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 187 (July 18, 2011).
An Easier Fix to the New York’s Statutory Residency Problem?, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 425 (May 9, 2011).
A New Day Dawns for Determining What Constitutes a New York Day, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 431 (Nov. 8, 2010).
An End to the Temporary Stay Test in New York?, Timothy P. Noonan & Jack Trachtenberg, Noonan’s Notes, Tax Notes State, p. 383 (Nov. 10, 2008).
Day Counts and the Importance of Testimony in Statutory Residency Audits, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 317 (Apr. 28, 2008).
New York Practice Issue -- More Developments in the Temporary Stay Area, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 313 (July 30, 2007).
A Very Good Knight for Taxpayers, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 815 (Mar. 19, 2007).
Nonresident Allocation
Hedge Funds and Carried Interest and Resident Credits, Oh My!, Timothy P., Noonan, Joshua K. Lawrence, & Zoe H. Peppas, Noonan's Notes, Tax Notes State, p. 839 (June 17, 2024).
New Jersey vs. New York: Litigation Efforts on the Convenience Rule, Timothy P. Noonan & Open Weaver Banks, Noonan's Notes, Tax Notes State, p.145 (April 8, 2024).
Empire Zone Strikes Back: A New Hope in an Apportionment Battle, Timothy P. Noonan, Joseph F. Tantillo, Noonan's Notes, Tax Notes State, p. 663 (March 4, 2024).
The Convenience Rule: Another Bite at the Big Apple, Timothy P. Noonan & Emma M. Savino, Noonan's Notes, Tax Notes State, (June 26, 2023).
New Sourcing Rules for Investment Managers in New York, Timothy P. Noonan & Open Weaver Banks, Noonan’s Notes, Tax Notes State, p. 287 (Oct. 24, 2022).
The Nuts and Bolts of Taxing Stock-Based Compensation in New York, Timothy P. Noonan & Joseph F. Tantillo, Noonan’s Notes, Tax Notes State, p. 291 (July 18, 2022).
New York’s Convenience Rule: Under the COVID Microscope, Timothy P. Noonan & Emma M. Savino, Noonan’s Notes, Tax Notes State, p. 893 (May 31, 2021).
Remote Workforce Doctrine and Policy: Looking to the New York Approach, Timothy P. Noonan, Columbia Journal of Tax Law, Vol. 12, No. 1 (Oct. 21, 2020).
Taxing Times to Be a Telecommuter: Convenience Rules During COVID-19, Timothy P. Noonan & Doran J. Gittelman, Tax Notes (Sept. 17, 2020).
Setting the Table on Allocation and Apportionment in New York, Timothy P. Noonan, Doran J. Gittelman & Jeffrey S. Gold, Noonan’s Notes, Tax Notes State, p. 475 (Apr. 27, 2020).
The Nuts and Bolts of Nonresident Wage Allocation In New York, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 949 (Mar. 16, 2020).
What’s New in New York Taxes for Closely Held and Flow-Through Entities, Timothy P. Noonan, Tax Stringer, NYS Society of CPAs (Aug. 1, 2019).
Hedge Funds and Deferred Management Fees: 2017 State Tax Gold?, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 899 (May 28, 2018).
Hedge Funds, Apportionment, and Whistleblowers in New York, Timothy P. Noonan, Ariele R. Doolittle & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 1263 (June 26, 2017).
Pay to Play? How States Handle Signing Bonuses for Athletes, Timothy P. Noonan & Daniel P. Kelly, Noonan’s Notes, Tax Notes State, p. 683 (June 1, 2015).
Highlighting Multiyear Allocation Difficulties in New York, Timothy P. Noonan & Andrew W. Wright, Noonan’s Notes, Tax Notes State, p. 465 (Feb. 23, 2015).
Hedge Funds and Deferred Management Fees: State Taxes, Timothy P. Noonan & Alan S. Kufeld, Noonan’s Notes, Tax Notes State, p. 661 (Mar. 4, 2013).
What Retirement Income Is Exempt From State Taxes?, Timothy P. Noonan & Ryan M. Murphy, Noonan’s Notes, Tax Notes State, p. 781 (June 11, 2012).
The Ins and Outs of New York Nonresident Allocation Issues, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 439 (Feb. 8, 2010).
New York Section 338(h)(10) Elections on the Sale of S Corporation Stock, Timothy P. Noonan, Christopher L. Doyle & Maureen R. Monaghan, Noonan’s Notes, Tax Notes State, p. 324 (Apr. 27, 2009).
Multistate Taxation of Stock Option Income – Time for a National Solution?, Timothy P. Noonan & Paul R. Comeau, Noonan’s Notes, Tax Notes State, p. 1063 (June 30, 2008).
Stock Options -- the New York Tax Department's Effort to Undermine Stuckless, Timothy P. Noonan & Jack Trachtenberg, Noonan’s Notes, Tax Notes State, p. 279 (Apr. 23, 2007).
New York's Revised Convenience Rule Provides Some Clarity and Continued Controversy, Timothy P. Noonan, Paul R. Comeau & Joseph N. Endres, Journal of Multistate Taxation and Incentives (Aug. 2006).
548-Day Rule
The Nuts and Bolts of New York’s 548-Day Rule, Revisited, Timothy P. Noonan & Kristine L. Bly, Noonan’s Notes, Tax Notes State, p. 283 (Oct. 18, 2021).
The Nuts and Bolts of New York’s 548-Day Rule, Timothy P. Noonan & Andrew W. Wright, Noonan’s Notes, Tax Notes State, p. 725 (Mar. 7, 2011).
Resident Credits
New York vs. New Jersey: Sorting Through Post-Pandemic Resident Credits, Timothy P. Noonan & Open Weaver Banks, Noonan’s Notes, Tax Notes State, p. 447 (Aug. 2, 2021).
The Nuts and Bolts of New York’s Resident Credit, Timothy P. Noonan & Andrew W. Wright, Noonan’s Notes, Tax Notes State, p. 901 (Dec. 19, 2016).
Heads They Win, Tails You Lose: Resident Credit Problems, Timothy P. Noonan & Elizabeth K. Pascal, Noonan’s Notes, Tax Notes State, p. 49 (April 2, 2012).
II. SALT Business Taxes
Sales Tax
Taking the Stink Out of New York’s Cheeseboard Rule, Timothy P. Noonan & Emma M. Savino, Noonan’s Notes, Tax Notes State, p. 117 (July 13, 2020).
Apple Gets Bit by New York Sales Taxes, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 483 (Feb. 10, 2020).
New York Had Wayfair Guidance All Along!, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 481 (Feb. 11, 2019).
The Art of Taxing Luxury Items in New York, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 143 (July 9, 2018).
Online Marketplaces: Who Sold What to Whom and Where?, Timothy P. Noonan & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 421 (Oct. 30, 2017).
Taxing Ride-Sharing Services in New York, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 943 (Sept. 4, 2017).
The Nuts and Bolts of New York’s Sales Tax on Interior Design, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 583 (May 8, 2017).
Sales Tax in New York State: A Year in Review, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 829 (Dec. 14, 2015).
The Nuts and Bolts of New York’s Sales Tax Rules for Contractors, Timothy P. Noonan, Lance E. Rothenberg & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 993 (June 29, 2015).
What’s Up With New York Auditing Wall Street for Sales Tax?, Timothy P. Noonan, Note to Self, Tax Notes State, p. 345 (Feb. 9, 2015).
New York Ruling Raises Questions About The Taxation of Cloud Computing Services, Timothy P. Noonan & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 691 (June 23, 2014).
Fixing New York’s Scaffold Tax, Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 541 (Aug. 26, 2013).
The Amazon Decision: A New Nexus Standard for the Internet Age?, Timothy P. Noonan, Christopher L. Doyle & Daniel P. Kelly, Noonan’s Notes, Tax Notes State, p. 289 (Apr. 22, 2013).
Repairing New York’s Capital Improvement Rules, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 837 (Dec. 10, 2012).
Nuts-and-Bolts Answers On Cloud Computing, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 527 (Aug. 20, 2012).
Sales Tax Considerations In an Asset Purchase, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 119 (Apr. 11, 2011).
Information Services: Taxation by Administrative Fiat in New York, Timothy P. Noonan & Mark S. Klein, Noonan’s Notes, Tax Notes State, p. 63 (Oct. 4, 2010).
The Continuing Saga of Unlimited Liability Companies in New York, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 131 (Apr. 12, 2010).
Hotels Win Big on Taxation Of Loyalty Programs, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 983 (Mar. 29, 2010).
Giving Exemption Certificates Their Due, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 747 (Dec. 7, 2009).
The Nuts and Bolts of Sales Tax Issues for Exempt Organizations, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 331 (Nov. 2, 2009).
Merchants and Affiliates Struggle to Navigate New York's 'Amazon Law', Timothy P. Noonan & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 73 (Apr. 6, 2009)
Taxation of Internet‐Based Software Sales: Examining Recent Trends in New York, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 791 (Mar. 9, 2009).
The Ins and Outs of a Sales Tax Audit, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 215 (Jan. 21, 2008).
PTET
The Nuts and Bolts of NYC’s New Passthrough Entity Tax, Timothy P. Noonan & Open Weaver Banks, Noonan’s Notes, Tax Notes State, p. 557 (May 9, 2022).
The Nuts and Bolts of New York’s New Passthrough Entity Tax, Timothy P. Noonan, Elizabeth Pascal & Christopher L. Doyle, Noonan’s Notes, Tax Notes State, p. 997 (June 7, 2021).
The Nuts and Bolts of Connecticut’s New Passthrough Entity Tax, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 601 (Nov. 12, 2018).
Corporate and NYC Taxes
Payments to Partners Under NYC’s Unincorporated Business Tax, Timothy P. Noonan & Emma M. Savino, Noonan’s Notes, Tax Notes State, p. 389 (Nov. 4, 2019).
Down the Rabbit Hole: N.Y. Updates Corporate Tax Apportionment Rules, Timothy P. Noonan & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 1015 (Sept. 9, 2019).
Market-Based Sourcing in New York and Beyond, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 1159 (June 19, 2017).
State of Confusion: Sourcing Financial Services Receipts, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 147 (Jan. 19, 2015).
New York Budget Bill Proposes Many Corporate Tax Changes, Timothy P. Noonan, Christopher L. Doyle & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 525 (Mar. 3, 2014).
Empire Zone Litigation: Taking the ‘Reduction’ Out of the Tax Reduction Credit, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 665 (Dec. 16, 2013).
Changes to New York’s Royalty Addback Rules, Timothy P. Noonan & Elizabeth Pascal, Noonan’s Notes, Tax Notes State, p. 837 (Sept. 30, 2013).
More Battles in New York’s Empire Zones, Timothy P. Noonan & Christopher L. Doyle, Noonan’s Notes, Tax Notes State, p. 175 (July 19, 2010).
Multistate Withholding Tax: The Next Big Issue in State Tax Practice?, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 981 (June 21, 2010).
Striking Back on Empire Zones, Timothy P. Noonan & Christopher L. Doyle, Noonan’s Notes, Tax Notes State, p. 49 (July 6, 2009).
III. Other SALT Topics
General SALT
New Budget Brings New Tax Provisions in New York, Timothy P. Noonan & Mario T. Caito, Noonan's Notes, Tax Notes State, p. 837 (June 5, 2023).
2021 New York Tax Cases: A Year in Review, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 1313 (Dec. 20, 2021).
Digital Taxation: The Source of the Problem, Timothy P. Noonan, Board Briefs, Tax Notes State, p. 52 (Apr. 6, 2020).
Burying New York’s ‘Only Reasonable Construction’ Standard, Timothy P. Noonan & Christopher L. Doyle, Practice & Analysis, Tax Notes State, p. 501 (May 6, 2019).
2018 in Review: Responses to Federal Tax Changes, Timothy P. Noonan & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 1063 (Dec. 17, 2018).
Checking in on New York’s Division of Tax Appeals, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 121 (Oct. 8, 2018).
A Quick Look at Proposed Legislation in New York, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 919 (Mar. 13, 2017).
The Emperor Strikes Back in Caprio, Timothy P. Noonan, Daniel P. Kelly & Joshua K. Lawrence, Noonan’s Notes, Tax Notes State, p. 533 (Aug. 10, 2015).
New York Budget Bill: The Sequel, Timothy P. Noonan, Joseph N. Endres & K. Craig Reilly, Noonan’s Notes, Tax Notes State, p. 215 (Apr. 20, 2015).
The Nuts and Bolts of Property Tax Exemptions for Nonprofits, Timothy P. Noonan, Krystal Daniels & Elizabeth Holden, Noonan’s Notes, Tax Notes State (Mar. 31, 2014).
Practice and Procedure
Charting the Courses for Multistate Voluntary Disclosures, Timothy P. Noonan, K. Craig Reilly, & Brandon J. Bourg, Noonan's Notes, Tax Notes State, p. 903 (September 18, 2023).
Litigating a New York Tax Case, Volume 4: Tax Litigation in the New York Courts, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 863 (June 13, 2016).
Litigating a New York Tax Case, Volume 3: The Administrative Appeals Process, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 427 (May 9, 2016).
Litigating a New York Tax Case, Volume 2, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 797 (Mar. 14, 2016).
Litigating a New York Tax Case, Volume 1: The Audit Process, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 637 (Feb. 29, 2016).
Behind the Numbers: A Look Into New York’s Division of Tax Appeals, Timothy P. Noonan & Ariele R. Doolittle, Noonan’s Notes, Tax Notes State, p. 653 (Mar. 16, 2015).
Tax Collector in Mirror Is Closer Than It Appears: New York Acts to Suspend Taxpayers’ Driver’s Licenses, Timothy P. Noonan & Lance E. Rothenberg, Noonan’s Notes, Tax Notes State, p. 311 (Nov. 4, 2013).
New York Litigation, Part 2: Recent Headlines From the New York Courts, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 987 (June 24, 2013).
New York Tax Litigation, Part 1: From the Administrative Forum, Timothy P. Noonan & Christopher L. Doyle, Noonan’s Notes, Tax Notes State, p. 193 (Apr. 15, 2013).
Calling All Tax Whistleblowers — New York Wants You!, Timothy P. Noonan & William Comiskey, Noonan’s Notes, Tax Notes State, p. 349 (Jan. 31, 2011).
Delivering New York's Voluntary Disclosure Gold, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 908 (Sept. 28, 2009).
Identifying and Resolving a New York Tax Problem Just Got Tougher, Timothy P. Noonan & Joseph N. Endres, Noonan’s Notes, Tax Notes State, p. 899 (Sept. 29, 2008).
Updates and Practice Notes on Recent New York Developments, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 745 (June 2, 2008).
Litigating a New York Case From Start to Finish, Timothy P. Noonan, Noonan’s Notes, Tax Notes State, p. 487 (Feb. 19, 2007).
