Matter of Container Co. (Corsi)
New York Court of Appeals
I. The Industrial Commissioner properly denied the application for a refund since the interest and penalties were not “ erroneously collected.” (Matter of Fox Lane Corp. v. Loughman, 225 App. Div. 417; Matter of Gramott Corp. v. Graves, 255 App. Div. 255, 280 N. Y. 588; People ex rel. Westbrook-Buff alo, Inc., v. State Tax Comm., 257 App. Div. 705; Matter of Siegel, 262 App. Div. 789.) II.
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I. The Industrial Commissioner properly denied the application for a refund since the interest and penalties were not “ erroneously collected.” (Matter of Fox Lane Corp. v. Loughman, 225 App. Div. 417; Matter of Gramott Corp. v. Graves, 255 App. Div. 255, 280 N. Y. 588; People ex rel. Westbrook-Buff alo, Inc., v. State Tax Comm., 257 App. Div. 705; Matter of Siegel, 262 App. Div. 789.) II. Section 578 of the Unemployment Insurance Law, effective March 22, 1946, does not authorize the refunding of interest or penalties lawfully assessed and .collected prior to the effective date of that…
1Per curiam
By leave of this court, the State Industrial Commissioner appeals from an affirmance by the Appellate Division of a decision of the State Unemployment Insurance Appeal Board awarding to the corporate employer-respondent a refund of interest and penalties paid by it under an assessment levied pursuant to section 572 of the Unemployment Insurance Law. (Labor Law, art.
The interest and penalties in question concededly were owing when payment thereof was made in 1945. Effective March 22, 1946, the Unemployment Insurance Law was amended by the addition thereto of section 578 which declares…
2Cases cited1 opinion
- Jacobus v. . ColgateNew York Court of Appeals · 1916
3Cited by11 opinions
- Ayman v. Teachers' Retirement BoardNew York Court of Appeals · 1961
- In re the Accounting of KarnbachNew York Surrogate's Court · 1955
- Lefkowitz v. ParkerAppellate Division of the Supreme Court of the State of New York · 1971
- Tammy R. v. Vance S.Appellate Division of the Supreme Court of the State of New York · 1982
- Burton v. City of AlbanyNew York Supreme Court · 1963
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