Legal Opinion
Halperin v. Chu
New York Supreme Court
Decided December 19, 1986PublishedCited by 2 opinions
1Opinion of the Court
*106OPINION OF THE COURT
John G. Connor, J.
Petitioner, in this proceeding pursuant to CPLR article 78, challenges respondents’ denial of his request to file a late petition challenging respondents’ determination of sales and use taxes due. By notice dated November 27, 1984, respondents assessed Lou Halperin’ Stations, Inc. for sales and use taxes due in the amount of $3,104,141.11 including interest and penalties. That notice was sent to the corporation’s address via certified mail (Tax Law § 1147 [a] [1]). Also, a separate notice of petitioner’s personal liability for the payment of the tax due…
2Cases cited5 opinions
- Kovarsky v. Housing & Development AdministrationNew York Court of Appeals · 1972
- West Mountain Corp. v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1984
- Gage v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Matter of W. Mountain Corp. v. State of New York Dep't of Taxation & Fin.New York Court of Appeals · 1985
- Moog, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by2 opinions
- In Re GalvanoUnited States Bankruptcy Court, E.D. New York · 1990
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988