Winners Garage, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Peters, J.E
Petitioner Lev Wolkowicki is the manager of petitioner Winners Garage, Inc., a New York corporation that leases taxicabs to drivers in the City of New York. In October 2007, the Department of Taxation and Finance audited Winners Garage and determined that it had failed to pay sales and usé taxes in the amount of $211,907.10 from December 1, 2004 to August 31, 2007.1 After the parties had twice consented to the extension of the limitations period for action by the Department on the audit, the Department sent a Statement of Proposed Audit Change to Winners Garage in January 2009. In…
2Cases cited12 opinions
- Rashbaum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- West Mountain Corp. v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1984
- Matter of W. Mountain Corp. v. State of New York Dep't of Taxation & Fin.New York Court of Appeals · 1985
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3Cited by6 opinions
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- Matter of O'Neill v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2025
- Salh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
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