Legal Opinion
Cavalieri v. Commissioner of the State of New York Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided May 14, 1998PublishedCited by 4 opinions
1Opinion of the CourtCardona, P. J.
Appeal from a judgment of the Supreme Court (Donohue, J.), entered September 18,'1997 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for failure to exhaust administrative remedies.
On March 29, 1996, petitioners purchased a pizzeria located in Brooklyn for the sum of $72,500. Prior to the closing, the *974seller’s attorney notified the State Department of Taxation and Finance of the bulk sale and requested a payoff letter. On March 25, 1996, the Department sent the seller a consolidated statement of tax liability indicating…
2Cases cited7 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Between the Bread II, Ltd. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1996
- Davidson v. Rochester Telephone Corp.Appellate Division of the Supreme Court of the State of New York · 1990
- T. J. Gulf, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- 550 Central Avenue Deli Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
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3Cited by4 opinions
- Bender v. Peerless InsuranceAppellate Division of the Supreme Court of the State of New York · 2007
- Moore v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
- Koziol v. StateAppellate Division of the Supreme Court of the State of New York · 2013
- Koziol v. StateAppellate Division of the Supreme Court of the State of New York · 2013