1. Home
  2. Browse Decisions
  3. A.D.2d
  4. 61 A.D.2d
  5. 61 A.D.2d 967 (1978)
 

HARCEL LIQUORS, INC. v. EVSAM PARKING, INC.

61 A.D.2d 967 (1978)

Harcel Liquors, Inc., Respondent-Appellant, v. Evsam Parking, Inc., et al., Respondents, and New York State Department of Taxation and Finance, Appellant-Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

March 30, 1978

Evsam Parking, Inc. (Evsam), sold its liquor business to Harcel Liquors, Inc. (Harcel), in a bulk sale. The officers of Evsam, Samuel and Evelyn Karpoff, are now residents of Florida. The sale of the business, characterized as a "bulk sale" within the meaning of subdivision (c) of section 1141 of the Tax Law, occurred on February 28, 1974. The New York State Tax Commission (the commission) was not notified in advance of the sale...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases