Sarantopoulos v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtWeiss, 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 sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner was held personally responsible for taxes due for the period April 11, 1982 to September 14, 1982, during which time he was an officer of a corporation organized for the purpose of owning and operating a restaurant. Petitioner had a managerial role in the corporation and was responsible for the payment of its taxes during a portion of the audit…
2Cases cited6 opinions
- Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Hall v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Vebol Edibles, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Lombard v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013
- Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013
- Hwang v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
1 more not listed; retrieve them via the Exa API.