Legal Opinion
Costello v. New York State Department of Taxation & Finance
New York Supreme Court
Decided August 16, 1985PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
John G. Connor, J.
In this proceeding pursuant to CPLR article 78, petitioners seek to preclude respondent New York State Department of Taxation and Finance from pursuing the collection of corporate franchise taxes, sales taxes and withholding taxes from the present corporate entity Capri "400”, Inc. Respondent seeks to collect the combined sum of $26,986.93 plus interest it has assessed to Capri.
On April 17, 1969, a certificate of incorporation was granted to Catherine Costello, petitioner Vincent Costello’s mother. The stated purpose of the corporation was "to engage in…
2Cases cited1 opinion
- D & W Central Station Alarm Co. v. Copymasters, Inc.Civil Court of the City of New York · 1983
3Cited by2 opinions
- In Re 234-6 West 22nd St. Corp.United States Bankruptcy Court, S.D. New York · 1997
- Costello v. New York State DepartmentAppellate Division of the Supreme Court of the State of New York · 1986