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Viewing: Blog Posts Tagged with: barker, Most Recent at Top [Help]
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1. The Gaied Decision: a rare victory for tax sanity in New York

EZ Thoughts

By Edward Zelinsky


In a unanimous decision, New York’s Court of Appeals, the Empire State’s highest court, recently held that John Gaied was not a New York resident for income tax purposes because he had no New York home.

Mr. Gaied was domiciled in New Jersey and had a business on Staten Island to which he commuted daily. He purchased a multi-family apartment building near his business in New York, both as an investment and to house his parents who lived in the building’s first floor apartment.

New York’s tax commissioner claimed that this Staten Island building made Mr. Gaied a New York resident for tax purposes. The New York Tax Appeals Tribunal and the New York Appellate Division affirmed the commissioner’s determination that this building constituted Mr. Gaied’s “permanent place of abode” in New York – even though Mr. Gaied personally did not lived there.

The good news is that Mr. Gaied ultimately prevailed. The bad news is that he had to fight his way to New York’s highest court to prevail. As that court held, “in order for a taxpayer to have maintained a permanent place of abode in New York, the taxpayer must, himself, have a residential interest in the property.” Since it was Mr. Gaied’s parents who lived in the first floor apartment, not Mr. Gaied himself, he was not a New York resident for tax purposes.

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Mr. Gaied’s lawyer, Timothy P. Noonan of Hodgson Russ, LLP, is entitled to be proud of this victory for tax sanity in New York. The problem is that such sanity is all too rare. Mr. Gaied had to go to New York’s highest court to establish the common sense proposition that a “place of abode” is a location at which the taxpayer actually lives.

Unfortunately, the kind of irrationality manifested by New York’s tax commissioner in Gaied is endemic to New York’s tax system. Consider, for example, New York’s insistence that the modest beach house owned and used by Mr. John J. Barker for a handful of vacation days each year transforms Mr. Barker into a New York resident, even though his permanent home is in Connecticut. Or consider New York’s “convenience of the employer” doctrine under which New York taxes the income earned by nonresident telecommuters on the days such telecommuters work at their out-of-state homes and don’t set foot in the Empire State. There is much that is irrational and self-destructive in New York tax policy.

Governor Cuomo has eloquently proclaimed that New York can no longer be “the tax capital” of the United States. The Governor is right. Hopefully, Gaied will signal to New York’s policymakers the need to reform New York’s self-destructive approach to personal income taxation. Repairing New York’s definition of residence and abolishing the “convenience of the employer” doctrine would be good places to start.

ZelinskiEdward A. Zelinsky is the Morris and Annie Trachman Professor of Law at the Benjamin N. Cardozo School of Law of Yeshiva University. He is the author of The Origins of the Ownership Society: How The Defined Contribution Paradigm Changed America. His monthly column appears on the OUPblog.

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Image credit: A section of the New York City. © diane39 via iStockphoto.

The post The Gaied Decision: a rare victory for tax sanity in New York appeared first on OUPblog.

0 Comments on The Gaied Decision: a rare victory for tax sanity in New York as of 3/3/2014 8:48:00 AM
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2. Abarat: Absolute Midnight

Barker, Clive. 2011. Abarat: Absolute Midnight. New York: Harper Collins.

I don't read many YA books, so I'm not typically searching the YA stacks to see what's new.  That's how Abarat: Absolute Midnight 's September 2011, release slipped right past me. Of course, I'm one of the lucky ones.  I read the second book in the Abarat series, Days of Magic, Nights of War, back in 2008.  I've only been waiting 4 years for the sequel.  True fans have been waiting seven years for Clive Barker's latest tale of the Abarat. The original Abarat appeared in 2002, with the second in the series showing up two years later in 2004.  Since then, nothing.  Nothing but rumors - two more books! no, three books -  A movie! - no, no movie ...

But now, after 7 years of rumors and waiting, book 3 of a planned 5 book series is here, and it is as massive a project (582 pages and a hundred paintings, or thereabouts) as the first two books in the series.  With the fate of Christopher Carrion in question (did he perish in Chickentown?) and Mater Motley poised to deliver darkness to all of the Hours, Candy returns to the Abarat to meet her destiny, which, though cloudy at first, becomes clearer with each passing day.  Candy Quackenbush, of Chickentown, Minnesota has a role to play in determining the fate of the Abarat. With her devoted and trusting companion, Malingo, the geshrat, Candy will follow her destiny wherever it leads - even to Gargossium, midnight, the 24th hour. 

Although this book may be darker in tone, the reader never has the feeling that the politely indomitable Candy will fail. In fact, while other readers may revel in the Abarat's more horrific and macabre characters, it is Candy (and Malingo) that have ensured my return.  Coming from a sadly dysfunctional home in a boring Midwest town, traveling to the Abarat, and then back to Chickentown in a showdown between the two worlds, Candy emerges not broken, but steady, independent and resourceful - sure of her convictions, whatever the cost.  Malingo senses this in Candy, as well as the magic that resides in her.  She may not understand or see her true potential, but Malingo sees it, protects it, and relies upon it.  Together they are a perfect pair.  It remains to be seen how Candy's newest admirer will change the dynamics in this touching human/geshrat friendship.

The fate of the Abarat still hangs in the balance.  Perhaps all of the answers may be found on the 25th hour, Odom's Spire.  Based on past history, we may have to wait some time to find out!

Click here for the latest news from Clive Barker's website on the future of the Abarat series.

An Absolute Midnight Review from the LA Times


Previous reviews:
Abarat
Abarat: Days of Magic, Nights of War

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3. Weekend Reading: HELLRAISER By Clive Barker, Christopher Monfette and Leonardo Manco

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Never afraid to try that free marketing thing, BOOM! studios is launching their new Hellraiser comic by making a FREE STORY available only in PDF and allowing everyone to post it. As Marketing Director Chip Mosher put it:

That’s right, to kick off the release of HELLRAISER #1 — available in comic shops across the nation today — Clive Barker and BOOM! Studios is making available for download an absolutely free, all-new, all-original “PRELUDE TO HELLRAISER #1” to whet your appetite for the insidious horrors of HELLRAISER #1. So head on over to your favorite horror or comic book news site to get the “PRELUDE TO HELLRAISER #1” and check it out. After you’re done reading, spread the word, and share the PDF by emailing, tweeting, facebooking, and torrenting as much as humanly possible. Help us evangelize the new series to all those horror fans, Hellraiser fans, and Barker fans that may not know about the comic or haven’t ever been exposed to comics.

“This is an unprecedented chance to spread the word of comic books,” said BOOM! Founder and Chief Executive Officer Ross Richie, “with one of the biggest authors and with one of his signature creations. Non-comic book fans, lapsed comic book fans, and horror aficionados who don’t go into comic book stores will all be excited and interested in this. And we are calling on the fans to get the word out to them. Send this via Facebook, Twitter, torrents, and e-mails to everyone in your life that you think would dig this, and let’s increase the overall pool of people worldwide who read comic books! I can’t think of an easier way to share this great comic. They don’t call it Portable Document File for nothing!”



HELLRAISER #1 is a 40 page giant with a back-up story by Larry Wachowski (THE MATRIX) and Marc Pacella and ships with A & B covers in a 50/50 split with art by Tim Bradstreet and Nick Percival respectively, as well as a very special 1-in-50 incentive cover drawn and signed by legendary master of horror Clive Barker himself, which goes on sale Next week — but hurry. A little birdie told us that it’s already sold out from Diamond.

We’ve made the first page readable here — to get the rest of PRELUDE TO HELLRAISER #1, download the pdf here — and share it!

2 Comments on Weekend Reading: HELLRAISER By Clive Barker, Christopher Monfette and Leonardo Manco, last added: 3/27/2011
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4. The Vaseline Engine

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Weather a concern? Not with the Vaseline Engine ™! Water won’t affect it one bit. It just rolls off like, well, water off a duck’s back.

So smooth out the rough spots in your life day or night, rain or shine, sickness and health! The Vaseline Engine ™ for all your troubles! Don’t let this offer slip on by!

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5. The Vaseline Engine

Step right up ladies and gentleman! No need to be shy! I’m here to show you today, on behalf of Fly-By-Night Incorporated, the machine that will revolutionize your life!

Is the daily grind of life getting you down?

Too much friction in your relationships?

Need to slide through life a little bit easier than you are now?

Well look no further! The Vaseline Engine ™ is here to help you out! That’s right folks! Just grease up the wheels of time and and let time just slip on by!

Weather a concern? Not with the Vaseline Engine ™! Water won’t affect it one bit. It just rolls off like, well, water off a duck’s back.

So smooth out the rough spots in your life day or night, rain or shine, sickness and health! The Vaseline Engine ™ for all your troubles! Don’t let this offer slip on by!

Add a Comment