Menik v. Roth
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
—Mercure, J. P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of the Tax Appeals Tribunal, which, inter alia, sustained a deficiency of personal income tax imposed under Tax Law article 22.
In our view, there is substantial evidence in the record to support the determination of the Tax Appeals Tribunal imposing personal liability on petitioner pursuant to Tax Law § 685 (g) for delinquent withholding taxes of CashTek Corporation for the period January 7, 1994 to June 24, 1994. Tax Law § 685 (g) “imposes personal liability *…
2Cases cited6 opinions
- Hopper v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Buzzard v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Yellin v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Hall v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
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3Cited by6 opinions
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- Camelio v. Wal-Mart Stores, Inc.District Court, W.D. New York · 1998
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