Legal Opinion
Whitmer v. New York State Department of Taxation & Finance
New York Supreme Court
Decided June 1, 2009PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Frederick J. Marshall, J.
On November 5, 2007, the New York State Department of Taxation and Finance, the defendant herein, issued a jeopardy assessment of sales tax against the plaintiff, Judith R. Whitmer, pursuant to Tax Law § 1138 (b). (See exhibits A, B, C, attached to surreply affidavit of Ralph C. Lorigo, Esq., sworn to Apr. 7, 2009.) It is uncontested that the jeopardy assessment resulted from sales and use taxes owed by Variety Motors, Inc. and, together with interest and penalties, amounted to $788,994.97. The jeopardy assessment was made against the plaintiff…
2Cases cited8 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Young Men's Christian Ass'n v. Rochester Pure Waters DistrictNew York Court of Appeals · 1975
- Bankers Trust Corp. v. New York City Department of FinanceNew York Court of Appeals · 2003
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
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3Cited by3 opinions
- WHITMER, JUDITH R. v. NEW YORK STATE DEPARTMENT OF, TAXATION AND FINANCEAppellate Division of the Supreme Court of the State of New York · 2014
- Whitmer v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014
- Whitmer v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014