Legal Opinion
Hall v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided October 17, 1991PublishedCited by 7 opinions
1Opinion of the Court
— Mercure, J.
Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The primary question presented in this proceeding is whether there is substantial evidence to support the determination of respondent Tax Appeals Tribunal that petitioner, the manager of Old Homestead Country Kitchen, Inc., a restaurant and bar business, is personally liable for payment of sales and use taxes owed by the business as a person…
2Cases cited5 opinions
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Rosenblatt v. New York State Tax CommissionNew York Court of Appeals · 1986
3Cited by7 opinions
- Menik v. RothAppellate Division of the Supreme Court of the State of New York · 2001
- Sarantopoulos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- Lorenz v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- Abrams v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
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