Legal Opinion

Whitmer v. New York State Department of Taxation & Finance

Appellate Division of the Supreme Court of the State of New York

Decided September 26, 2014Published

1Opinion of the Court

Appeal from an order of the Supreme Court, Erie County (Frederick J. Marshall, J.), entered May 10, 2013. The order, among other things, granted defendant’s motion for summary judgment dismissing the complaint.

It is hereby ordered that the order so appealed from is unanimously affirmed without costs.

Memorandum: In November 2007, defendant sent plaintiff a notice and demand for payment of sales taxes under jeopardy assessment (jeopardy assessment) pursuant to Tax Law § 1138 (b), and a notice of determination for sales taxes due pursuant *1591to Tax Law § 1138 (a) (1) and (3) (B). The jeopardy…

2Cases cited10 opinions

Solnick v. WhalenNew York Court of Appeals · 1980
New York City Health & Hospitals Corp. v. McBarnetteNew York Court of Appeals · 1994
Gross v. PeralesNew York Court of Appeals · 1988
First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
Bankers Trust Corp. v. New York City Department of FinanceNew York Court of Appeals · 2003

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