Legal Opinion
New Castle Siding Co. v. Wolfson
New York Court of Appeals
Decided October 9, 1984PublishedCited by 26 opinions
1Opinion of the Court
*784OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
Appellant, whose cross claim is asserted in his individual capacity, seeks to recover for the delinquent taxes and penalties he has paid on behalf of the corporation and for loans made to the corporation above and beyond his initial investment. The former were made in appellant’s capacity as an officer or employee of the corporation (see US Code, tit 26, § 6671, subd [b]; § 6672; Tax Law, §§ 1085, 1131, 1134) and would be the result of respondent’s negligence, if any, in discharging his…
2Cases cited2 opinions
- Ultramares Corp. v. ToucheNew York Court of Appeals · 1931
- White v. GuarenteNew York Court of Appeals · 1977
3Cited by26 opinions
- Ackerman v. Price WaterhouseNew York Court of Appeals · 1994
- Henneberry v. Sumitomo Corp. of AmericaDistrict Court, S.D. New York · 2006
- MatlinPatterson ATA Holdings LLC v. Federal Express Corp.Appellate Division of the Supreme Court of the State of New York · 2011
- Spira v. NickDistrict Court, S.D. New York · 1995
- In Re Am Intern., Inc. Securities Lit.District Court, S.D. New York · 1985
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