Legal Opinion
People v. Valenza
New York Supreme Court
Decided February 18, 1981PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
Irving Lang, J.
The principal issue raised by defendants’ multifaceted motion to dismiss the instant indictments is whether the failure to pay New York State sales tax can subject the delinquent taxpayer to a criminal prosecution for larceny.
THE INDICTMENTS
Frank Valenza is the sole owner of two of New York City’s most famous Manhattan restaurants, Proof of the *87Pudding and The Palace. Mr. Valenza and his corporate entities, Proof of the Pudding, Inc. and Melting Moments, Inc. (doing business as the “Palace”), have been charged in two indictments with grand larceny in the…
2Cases cited23 opinions
- New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
- People v. EboliNew York Court of Appeals · 1974
- People v. KeeffeNew York Court of Appeals · 1980
- People v. . AhearnNew York Court of Appeals · 1909
- People v. SansaneseNew York Court of Appeals · 1966
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- People v. ValenzaNew York Court of Appeals · 1983
- Attorney Grievance Commission v. BaldwinCourt of Appeals of Maryland · 1987
- People v. LyonAppellate Division of the Supreme Court of the State of New York · 1981
- People v. AsherNew York Supreme Court · 2010
- People v. Salvato, New York County Courts1984
3 more not listed; retrieve them via the Exa API.