Legal Opinion
Hall v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 6, 1985PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Main, J.
Following audits conducted in early 1979, petitioner was informed by notices of determination and demand for payment of sales and use taxes due dated December 29,1982 that he was liable as a responsible person under Tax Law §§ 1131 (1) and 1133 for taxes owed by Old Homestead Country Kitchen, Inc., as determined under Tax Law § 1138. The first notice concerned quarterly periods beginning with the period ending February 29, 1976 through the period ending May 31, 1979. The second notice concerned quarterly periods beginning with the period ending August 31, 1979…
2Cases cited4 opinions
- First National City Bank v. City of New York Finance AdministrationNew York Court of Appeals · 1975
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Horner v. StateAppellate Division of the Supreme Court of the State of New York · 1985
- Automatique, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by3 opinions
- ADT Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Laks v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
- Thomas & Betts Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986