Introducing ATLASLearn more
Legal Opinion

People v. Walsh

New York Court of Appeals

Decided February 19, 1986PublishedCited by 10 opinions

1Opinion of the Court

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed.

People v Valenza (60 NY2d 363) does not prevent the prosecutor from charging an individual who files an allegedly false sales and use tax return with a violation of Penal Law § 175.35 — that is, offering a false instrument for filing in the first degree (see, People v Pisano, 105 AD2d 1156; People v Lacay, 115 AD2d 450). Valenza holds that "[a] vendor who collects sales taxes from customers, but fails to remit the sales taxes due the State under circumstances indicating an intent to permanently deprive the…

2Cases cited6 opinions

  1. People v. EboliNew York Court of Appeals · 1974
  2. People v. LubowNew York Court of Appeals · 1971
  3. People v. BergersonNew York Court of Appeals · 1966
  4. People v. ValenzaNew York Court of Appeals · 1983
  5. People v. PisanoAppellate Division of the Supreme Court of the State of New York · 1984

1 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. People v. RobinsonNew York Court of Appeals · 2000
  2. State v. PescatoreNew Jersey Superior Court Appellate Division · 1986
  3. People v. MattocksNew York Court of Appeals · 2009
  4. People v. SafranAppellate Division of the Supreme Court of the State of New York · 2014
  5. People v. Vanguard Meter Service, Inc.New York Supreme Court · 1994

5 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API