Legal Opinion
Ouziel v. State
New York Court of Claims
Decided October 23, 1997No. Motion No. M-55836Published
1Opinion of the Court
*901OPINION OF THE COURT
Francis T. Collins, J.
The application of movant for an order pursuant to subdivision (6) of Court of Claims Act § 10 permitting him to serve a late claim is denied.
The proposed claim* alleges that on October 17, 1996 the New York State Department of Taxation and Finance levied against movant’s bank account and was paid therefrom the sum of $22,361.46. The levy was made pursuant to a determination by the Department that movant was a responsible person of 92-73 Queens Blvd. Car Wash, Inc., which corporation failed to timely pay sales taxes. Pursuant to an amnesty program the…
2Cases cited26 opinions
- Gross v. PeralesNew York Court of Appeals · 1988
- Psaty v. DuryeaNew York Court of Appeals · 1954
- Guaranty Trust Co. v. State of New YorkNew York Court of Appeals · 1949
- Rye Psychiatric Hospital Center, Inc. v. StateAppellate Division of the Supreme Court of the State of New York · 1991
- Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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