Legal Opinion
Vinter v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided May 8, 2003PublishedCited by 1 opinion
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 reinstated a penalty imposed under Tax Law article 20.
Petitioner’s corporation owns and operates a gasoline station which sells cigarettes. An inspection by the Division of Tax Appeals resulted in the discovery and seizure of 168.9 cartons of cigarettes that had counterfeit tax stamps attached. As a result, petitioner was arrested, charged with several felonies and ultimately pleaded guilty to a class B misdemeanor. The Department of…
2Cases cited6 opinions
- R & G Outfitters, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
- Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Fazkap Associates v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Morania Oil Tanker Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hunter v. Warren County Board of SupervisorsAppellate Division of the Supreme Court of the State of New York · 2005