Timothy P. Noonan & Noah S. Chase, New York Personal Income Tax Cases: A Year in Review, 118 Tax Notes State 875 (Dec. 22, 2025): “2025 brought a bevy of interesting cases in New York of all tax types, including personal income tax, sales tax, and corporate tax…we’ll focus on a few of the more interesting cases in the personal income tax area, but we’ll also take a quick peek at one sales tax case for good measure.”



