Selkirk v. State
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
—White J.
Appeal from an order of the Court of Claims (McNamara, J.), entered January 31, 1997, which granted the State’s motion for summary judgment dismissing the claim.
Sometime in 1983, the former husband of claimant Leslie J. Selkirk (hereinafter claimant) filed a State income tax return for the 1982 tax year on which he forged claimant’s signature and apparently failed to include full payment of the tax. As a consequence, the Department of Taxation and Finance served a notice and demand for payment of $2,658.29 upon claimant. Her failure to honor the demand caused the Department on June…
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