Legal Opinion
Gardineer v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 13, 1980PublishedCited by 5 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which held petitioner liable for a penalty under subdivision (g) of section 685 of the Tax Law. After a notice and demand was issued against the Sigmatech Corporation (Sigmatech) on March 4,1980, and after a hearing, the State Tax Commission determined that petitioner, vice-president of Sigmatech until July. 17,1968, was personally liable for unpaid withholding taxes in the sum of $3,751.40 for the…
2Cases cited3 opinions
- Levin v. GallmanNew York Court of Appeals · 1977
- Turner Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Servomation Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by5 opinions
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Fisher v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Wolfstich v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Landau v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995