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Legal Opinion

People v. Valenza

New York Court of Appeals

Decided December 1, 1983PublishedCited by 36 opinions

1Opinion of the Court

OPINION OF. THE COURT

Chief Judge Cooke.

A vendor who collects sales taxes from customers, but fails to remit the sales taxes due the State under circumstances indicating an intent to permanently deprive the State of the taxes, may not be subjected to criminal prosecution for larceny by embezzlement. In creating the Tax Law, the Legislature provided an integrated statutory regulation that includes a comprehensive scheme of civil and criminal penalties. However, in doing so, the Legislature has excluded failure to pay over sales taxes collected by a vendor from the criminal penalties provision…

2Cases cited18 opinions

  1. People v. ContesNew York Court of Appeals · 1983
  2. New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
  3. People v. EboliNew York Court of Appeals · 1974
  4. People v. FlorioNew York Court of Appeals · 1950
  5. People v. LubowNew York Court of Appeals · 1971

13 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. People v. JenningsNew York Court of Appeals · 1986
  2. United States v. Oscar PorcelliCourt of Appeals for the Second Circuit · 1989
  3. People v. DuffyNew York Court of Appeals · 1992
  4. Attorney Grievance Commission v. BaldwinCourt of Appeals of Maryland · 1987
  5. State v. PescatoreNew Jersey Superior Court Appellate Division · 1986

31 more not listed; retrieve them via the Exa API.

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