Legal Opinion
Walsh v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 24, 1994PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
In 1985, the Legislature provided for the establishment of a three-month tax amnesty program during which any penalties would be waived upon a taxpayer’s application and payment of designated taxes plus interest, and no civil, criminal or administrative action or proceeding could be brought against the taxpayer relating to the designated taxes (L 1985, ch 66, § 1 [a], [b]). Petitioner Lawrence E. Walsh (hereinafter petitioner) sought to take advantage of the program with regard to the taxes due on payments he had received as a retired partner of a New York City…
2Cases cited5 opinions
- Advanced Refractory Technologies, Inc. v. Power AuthorityNew York Court of Appeals · 1993
- Schwartz v. FeltonNew York Court of Appeals · 1989
- Smith v. New York State & Local Retirement SystemsAppellate Division of the Supreme Court of the State of New York · 1993
- Jericho Boats of Smithtown, Inc. v. State Tax Commission of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 1988
- Mon Paris Operating Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by4 opinions
- Rashbaum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Diaz v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- Matter of Ryan v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2015