Legal Opinion
Dong Ming Li v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided August 13, 2009PublishedCited by 1 opinion
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 determined that petitioners were not entitled to a reduction in their individual liability as responsible persons on behalf of the corporation.
*764Petitioners were corporate officers of Yan’s Chinese Buffet, Inc., which operated a restaurant. The Division of Taxation audited the corporation and determined that it underreported and underpaid its sales tax by $75,411 during several quarters between 1995 and 1997. Each petitioner pleaded…
2Cases cited6 opinions
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Yellin v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- In re Joint Diseases North General HospitalAppellate Division of the Supreme Court of the State of New York · 1989
- Lorenz v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by1 opinion
- Matter of Blackhat Chimney & Fireplace, Inc. v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2016