DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000 Fax (518)272-5178 or (518)271-0886
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James H. Tully, Jr., President and Commissioner
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James H. Tully, Jr. was appointed President and Commissioner of the Tax Appeals Tribunal in March 2010. Prior to his appointment, he was a partner in the law firm of DeGraff, Foy & Kunz, LLP in Albany, New York from 1985 to 2010. From 1982 to January 1, 1985, he was of counsel to the firm. Prior to that, from 1975 to 1982, he was Commissioner of Taxation and Finance of the State of New York and President of the State Tax Commission. He was responsible for the collection of all New York State taxes, and during the fiscal crisis in the City of New York in 1975 and 1976, assumed responsibility for the collection of major New York City taxes, as well. He was appointed by the Governor as Chairman of the New York State Temporary Commission on Revision of the Sales Tax in 1978. As Commissioner of Taxation and Finance, he was an ex officio member and director of three State corporations: the Housing Finance Agency, the Medical Care Facilities Finance Agency, and the Project Finance Agency. He was sole custodian of seventeen State funds. Prior to becoming Tax Commissioner, Mr. Tully was a partner in the law firm of Manning, Carey, Redmond & Tully in New York City, served as a member of the State Legislature, and was a delegate to the State Constitutional Convention in 1967.
While in private practice, Mr. Tully specialized in tax and corporate matters. He represented taxpayers before the Department of Taxation and Finance and before various courts, and argued tax cases before the New York State Appellate Division and the New York State Court of Appeals. He has argued some of the leading cases having to do with residency and nexus issues. For ten years, he served as the Co-Chairman of the Sales Tax Conference sponsored by the New York State Foundation for Accounting Education of State CPA Society. Mr. Tully served as counsel to the Albany Port District Commission for 14 years, and in conjunction with his law firm, also provided tax counsel services to the Office of the State Comptroller from December 1, 2000 to December 31, 2004.
Mr. Tully graduated from Georgetown University and New York Law School, and was adjunct Professor of Taxation at Albany Law School from 1978 through 1982. He also served as a Lieutenant, Infantry, in the U.S. Army from 1953 to 1955.