Legal Opinion
Salh v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided October 25, 2012Published
1Opinion of the CourtGarry, J.
In July 2006, petitioner contracted with Michael Gatas to *1125purchase a sandwich shop in the City of Buffalo, Erie County. Following the closing of the sale, a bulk sales notice was belatedly filed with the Department of Taxation and Finance. The Department responded with a notice of claim and correspondence requesting the date of sale, identifying the seller as Worldwide Trading, Inc., informing petitioner that all of Worldwide’s open tax liabilities could be transferred to him as a bulk sale purchaser, and advising that Worldwide’s sales tax file showed open liabilities. At the time of this…
2Cases cited9 opinions
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- 677 New Loudon Corp. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Rashbaum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- In re the Claim of Walls v. LevinAppellate Division of the Supreme Court of the State of New York · 1989
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