Legal Opinion
Industrial Commissioner v. South Shore Amusements, Inc.
Appellate Division of the Supreme Court of the State of New York
Decided December 21, 1976PublishedCited by 5 opinions
1Opinion of the CourtCapozzoli, J.
Petitioner, the Industrial Commissioner of the State of New York,is charged with the collection of unemployment insurance taxes. In this proceeding, brought pursuant to the provisions of CPLR 5227, it is seeking to reach funds of a *142defaulting unemployment insurance taxpayer-employer which were on deposit with appellant bank.
Subdivision 2 of section 573 of the Labor Law provides for the issuance of a warrant against a defaulting employer, either to the sheriff or to an employee of the Department of Labor, such as a tax compliance agent, as in this matter. The statute further provides that,…
2Cases cited2 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. Sterling National Bank & Trust Co. of New YorkDistrict Court, S.D. New York · 1973
3Cited by5 opinions
- Industrial Commissioner v. Five Corners Tavern, Inc.New York Court of Appeals · 1979
- United States v. BCCI Holdings (Luxembourg), S.A.District Court, District of Columbia · 1996
- Cibro Petroleum Products, Inc. v. Fowler Finishing Co.New York Supreme Court · 1977
- West Harlem Pork Center, Ltd. v. Empire National BankAppellate Division of the Supreme Court of the State of New York · 1978
- Industrial Commissioner v. Five Corners Tavern, Inc.Appellate Division of the Supreme Court of the State of New York · 1977