Legal Opinion
Laks v. Division of Taxation of the Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided November 18, 1992PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Green, J. P.
Supreme Court erred in denying plaintiff’s motion for summary judgment seeking to declare a tax warrant, filed by defendant pursuant to Tax Law § 1141 (b), null and void. Plaintiff contends he was entitled to judgment because the Division of Taxation cannot issue a warrant against him personally for unpaid corporate sales taxes when it had never been determined in any proceeding that he was a "person liable for the tax.” Plaintiff also contends that he cannot be held personally liable for any interest or penalties levied against the corporation and that the…
2Cases cited10 opinions
- Sheehan v. County of SuffolkNew York Court of Appeals · 1986
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
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3Cited by2 opinions
- Heron v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Lorenz v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995