Legal Opinion
Harcel Liquors, Inc. v. Evsam Parking, Inc.
New York Court of Appeals
Decided November 29, 1979PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Jasen, J.
Defendant Evsam Parking, Inc., sold its liquor store and business to plaintiff Harcel Liquors, Inc., in a bulk sale. In conjunction with the sale which occurred on February 28, 1974, defendant Samuel Karpoff, president of Evsam, submitted an affidavit that "the corporation is not indebted to any one and has no creditors”. Plaintiff, however, did not inform the State Tax Commission of the proposed sale before taking possession as required by law. (Tax Law, § 1141, subd [c].)
The commission ultimately learned of the sale some nine months after it took place, and…
2Cases cited6 opinions
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Slater v. GallmanNew York Court of Appeals · 1975
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Peters v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Allstate Insurance v. Tax Commission of the StateNew York Court of Appeals · 1986
- Schleidt v. StamlerAppellate Division of the Supreme Court of the State of New York · 1984
- Horner v. StateAppellate Division of the Supreme Court of the State of New York · 1985
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- Matter of Carlson v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
8 more not listed; retrieve them via the Exa API.