Legal Opinion
Brahms v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 17, 1998PublishedCited by 5 opinions
1Opinion of the CourtCardona, P. 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 deficiencies of sales and use taxes imposed under Tax Law articles 28 and 29.
Petitioner was the owner and an officer of two corporations, 1526 Broadway Corporation (hereinafter 1526 Broadway) and 29-37 West 52nd Street Corporation (hereinafter 29-37 West), operating night clubs in New York City. In December 1980, he pleaded guilty to tax evasion and was incarcerated from January 1981 until January 1983. Following his release,…
2Cases cited4 opinions
- Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Gordon v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- In re Joint Diseases North General HospitalAppellate Division of the Supreme Court of the State of New York · 1989
- Clark v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by5 opinions
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- Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
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