Paul H. Frankel & Amy F. Nogid (both of Morrison & Foerster, New York) have published Ballard Revisited and its Application to State Tax Controversies, 39 State Tax Notes 57 (Jan. 9, 2006), also available on the Tax Analysts web site as Doc 2005-25557, 2006 STT 5-24.  Here is part of the Introduction:

In a recent column ("Ballard — The State Tax Implications Are Clear," 38 State Tax Notes 47 (2005)) we discussed the U.S. Supreme Court decision in Ballard and its implications for state tax review procedures. This article addresses the post-Ballard developments on remand, focusing on New York state tax cases, and concludes that Ballard’s holdings should apply in New York and other state courts.