Legal Opinion
McKee v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided December 18, 2003PublishedCited by 3 opinions
1Opinion of the CourtKane, 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 sustained an assessment of personal income tax imposed under Tax Law article 22.
The Department of Taxation and Finance (hereinafter Department) issued petitioners a notice and demand for payment of tax covering their 1995 personal income tax, interest and penalties. Petitioners claimed they sent a check with their tax return. The Department advised petitioners to submit documentation demonstrating that payment was made. Petitioners…
2Cases cited4 opinions
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Carpenter Technology Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2002
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Menik v. RothAppellate Division of the Supreme Court of the State of New York · 2001
3Cited by3 opinions
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Sherwin-Williams Co. v. Tax Appeals Tribunal of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
- Reeves v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006