Legal Opinion
Levin v. Gallman
New York Court of Appeals
Decided June 14, 1977PublishedCited by 56 opinions
1Opinion of the Court
Memorandum. The judgment of the Appellate Division is reversed, with costs, the determination of the Tax Commission is confirmed, and the petition is dismissed. Petitioner, president of the now defunct Allcrete Corporation, received a notice of deficiency from the New York State Income Tax Bureau for employee withholding deductions which were reported but not remitted to the bureau. Petitioner filed an application for redetermination and a formal evidentiary hearing was held. The hearing officer found that petitioner was the corporate officer responsible for withholding employee income taxes…
2Cases cited6 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Young v. BragaliniNew York Court of Appeals · 1958
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Melillo v. United StatesDistrict Court, E.D. New York · 1965
- Spivak v. United StatesDistrict Court, S.D. New York · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- 32 Collier bankr.cas.2d 38, Bankr. L. Rep. P 77,567 in Re Salvatore J. Mazzeo, Debtor. Salvatore J. Mazzeo v. United States of America and New York State, New York State Department of Taxation and Finance, Creditor, Marianne De Rosa, TrusteeCourt of Appeals for the Second Circuit · 1997
- In re Cam-Ful Industries, Inc.Appellate Division of the Supreme Court of the State of New York · 1987
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- People v. LyonAppellate Division of the Supreme Court of the State of New York · 1981
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
51 more not listed; retrieve them via the Exa API.