Levin v. Gallman

Petitioner was president of Allcrete Corporation (hereinafter Allcrete), a domestic corporation engaged in *435the business of construction and installation of concrete foundations, paving site work, and similar construction activities. On January 31, 1966 petitioner filed a semiannual report showing employee income taxes withheld in the amount of $3,986.10. No check for that amount was remitted. Subsequently, a hearing was held and respondent determined that petitioner was personally liable for such withholding taxes pursuant to subdivision (g) of section 685 of the Tax Law. The instant…