MacLean v. Procaccino

Appeal from a judgment of the Supreme Court at Special Term, entered February 18, 1975 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to annul the respondents’ determination of tax liability and to vacate the tax assessment and warrant issued thereon. This proceeding arose as the result of the failure of the MacLean Construction Corporation to pay to the respondents the employee withholding taxes for 1966 and 1967, as required by section 674 of the Tax Law, which resulted in the taking of action against petitioner individually, under…