Layden v. Tax Appeals Tribunal

Mercure, J. P.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal which sustained a personal income tax assessment imposed under Tax Law article 22.

During the time period at issue here, petitioners were the president and vice-president of Dane & Murphy, Inc. (hereinafter the company), a moving and storage company that declared bankruptcy in 1987. For the years 1985, 1986 and 1987, withholding tax returns were filed on behalf of the company, but the taxes were never remitted. Because of their…