Ragonesi v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
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 petitioners liable for a penalty under subdivision (g) of section 685 of the Tax Law. Petitioner Friscia purchased his father-in-law’s business in 1962. His wife, petitioner Ragonesi, was designated president of the corporation and remained in that office until May 1,1973, when petitioner Friscia, who at all times ran the company, became president. The company failed to pay to respondent…
2Cases cited6 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
- Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- MacLean v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- MATTER OF MacLEAN v. NEW YORK STATE TAX COMM'NNew York Court of Appeals · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Cooperstein v. StateNew Jersey Tax Court · 1993
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- 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
- Rosenblatt v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
10 more not listed; retrieve them via the Exa API.