Cardinale v. Chu

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a personal income tax assessment imposed under Tax Law article 22.

Petitioner was at all times in question the sole shareholder of Cardinal Motors, Inc., a retail distributor of Honda motorcycles. The only officers of the corporation were petitioner, as president, and his wife, as secretary. The Department of Taxation and Finance began an audit investigation of the corporation’s sales…