Legal Opinion
Voelker v. State of New York Commissioner
Appellate Division of the Supreme Court of the State of New York
Decided April 3, 2008PublishedCited by 3 opinions
1Opinion of the CourtCarpinello, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which upheld the validity of three notices of deficiency against petitioner.
In September 2003, three notices of deficiency were issued to petitioner concerning taxes owed by a business of which he was alleged to be a responsible person. Each notice clearly advised petitioner of his obligation, in the event he disagreed that he was personally liable for the assessment, to either file a request for a conciliation conference or petition for a…
2Cases cited5 opinions
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Cullen v. New York State Division of Tax AppealsAppellate Division of the Supreme Court of the State of New York · 2006
- Moore v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
- Castellana v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Nicoletti v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
3Cited by3 opinions
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Dumpling Cove, LLC v. Commissioner of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2024
- Matter of Dumpling Cove, LLC v. Commissioner of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2024