Legal Opinion
Vogel v. New York State Department of Taxation & Finance
New York Supreme Court
Decided February 20, 1979PublishedCited by 8 opinions
1Opinion of the Court
*223OPINION OF THE COURT
John A. Mastrella, J.
The plaintiff, Henry J. Vogel, has brought a declaratory judgment action requesting a determination that plaintiff is not personally liable for unpaid sales taxes imposed upon a corporation known as Maxwell’s Silver Hammer, Ltd. Plaintiff is now moving for a preliminary injunction in this action to restrain the defendants from collecting such sales taxes from him.
This action involves the unsettled question of whether a corporate officer who is not involved in the operation and management of a corporation may be held personally liable for the unpaid…
2Cases cited16 opinions
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- Country-Wide Insurance v. WagonerNew York Court of Appeals · 1978
- Engle v. TalaricoNew York Court of Appeals · 1973
- Clove Lakes Nursing Home v. WhalenNew York Court of Appeals · 1978
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mirarchi v. Nofer (In re Nofer)United States Bankruptcy Court, E.D. New York · 2014
- Schmehl v. HeltonWest Virginia Supreme Court · 2008
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
3 more not listed; retrieve them via the Exa API.