Blodnick v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
In this CPLR article 78 proceeding, petitioners, the sole officers and shareholders of Precision Maintenance Corporation, contend that they were improperly assessed sales and use taxes because (1) they were not persons required to collect such taxes, (2) the basis for the field audit conducted by the Audit Division of the Department of Taxation and Finance was never established, and (3) respondent engaged in inordinate administrative delay in reviewing the assessment. With regard to the first point, it is petitioners’ contention that they are but "nominal” officers of the corporation, having…
2Cases cited9 opinions
- People ex rel. Vega v. SmithNew York Court of Appeals · 1985
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Indiana Department of State Revenue v. SafayanIndiana Supreme Court · 1995
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
10 more not listed; retrieve them via the Exa API.