Legal Opinion
Cohen v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 26, 1987PublishedCited by 18 opinions
1Opinion of the CourtMain, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
This CPLR article 78 proceeding involves the question of whether petitioner, a full-time attorney and vice-president and secretary of Standard Beauticians Supply, Inc. (Standard), is personally liable for payment of sales and use taxes owed by *1023Standard as a person required to collect such taxes pursuant to Tax Law § 1133 (a). Petitioner contends…
2Cases cited4 opinions
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Rosenblatt v. New York State Tax CommissionNew York Court of Appeals · 1986
3Cited by18 opinions
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Hall v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- Dimartino v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
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