Legal Opinion
Wolfstich v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 6, 1984PublishedCited by 4 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment imposed pursuant to article 22 of the Tax Law.
A penalty was imposed on petitioner personally pursuant to subdivision (g) of section 685 of the Tax Law for willful failure to collect and pay withholding taxes. Petitioner was president of Thomas J. Wolfstich, Inc. (Wolfstich) which had failed to pay amounts withheld from its employees as withholding taxes…
2Cases cited6 opinions
- Daleview Nursing Home v. AxelrodNew York Court of Appeals · 1984
- Levin v. GallmanNew York Court of Appeals · 1977
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- People v. David "H"Appellate Division of the Supreme Court of the State of New York · 1979
- Yellin v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Matter of Black v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2022
- Layden v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Ouziel v. StateNew York Court of Claims · 1997