Silverman v. New York State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which partially sustained a personal income tax assessment imposed pursuant to article 22 of the Tax Law.

Respondent assessed personal liability for unpaid employee withholding taxes upon petitioner as a responsible corporate officer of Digital Lighting Corporation, which ceased business operation in January, 1978 (Tax Law, § 685, subds [g], [n]). Following an administrative hearing on petitioner’s…