Legal Opinion
Martin v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided June 28, 1990PublishedCited by 4 opinions
1Opinion of the Court
Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
In 1986, the Audit Division of the Department of Taxation and Finance conducted an audit of Rainbow Food Marts, Inc. *891for the period beginning December 1, 1984 and concluding May 31, 1986. Petitioner, the sole corporate officer and only shareholder, was found to be a person required to collect tax and hence held personally liable pursuant…
2Cases cited3 opinions
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by4 opinions
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Luongo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
- Luongo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
- The Matter of Christopher Black v. New York State Tax Appeals TribunalNew York Court of Appeals · 2023