Legal Opinion
Kooi v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided July 9, 1987PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Kane, J. P.
As part of an effort to increase taxpayer compliance, defendant Department of Taxation and Finance created the Division of Tax Enforcement. The Bureau of Internal Affairs, part of this Division, was created to investigate employee misconduct or bribery. To insure compliance by Department personnel with income tax filing requirements while increasing enforcement efforts in general, the Bureau investigated whether all employees had complied with Tax Law § 651, which requires the filing of personal income tax returns. This investigation resulted in a determination…
2Cases cited1 opinion
- New York State Department of Taxation & Finance v. New York State Department of LawNew York Court of Appeals · 1978
3Cited by5 opinions
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- Levine v. Board of EducationAppellate Division of the Supreme Court of the State of New York · 1992
- Reale v. KiepperAppellate Division of the Supreme Court of the State of New York · 1994
- In re Joint Diseases North General HospitalNew York Supreme Court · 1988
- Tartan Oil Corp. v. State of New York Department of Taxation & FinanceNew York Supreme Court · 1997