Velez v. Division of Taxation of the Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Yesawich, Jr., J.
Petitioner purchased a grocery store on September 26, 1984 from Jose Munoz but neglected to notify respondent Department of Taxation and Finance of the bulk sale purchase until eight months later, in contravention of Tax Law § 1141 (c). The Department issued notices of claim to both petitioner and Munoz for sales and use taxes past due from the seller; subsequently, it sent them notices of determination and demand for payment of the taxes, together with penalties and interest owed by Munoz totaling $32,968.60, which represented taxes in the amount of…
2Cases cited7 opinions
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Yong-Myun Rho v. AmbachNew York Court of Appeals · 1989
- Arthur Treacher's Fish & Chips, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Harcel Liquors, Inc. v. Evsam Parking, Inc.New York Court of Appeals · 1979
- Higgins & McLaughlin, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
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3Cited by8 opinions
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- New Jersey Hotel Holdings, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1996
- Laks v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1992
3 more not listed; retrieve them via the Exa API.