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HARCEL LIQS v. EVSAM PARKING

48 N.Y.2d 503 (1979)

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

Court of Appeals of the State of New York.

Decided November 29, 1979.

Attorney(s) appearing for the Case

Michael Linn for appellant.

Robert Abrams, Attorney-General (Kathleen Gill Miller and Shirley Adelson Siegel of counsel), for respondent.

Chief Judge COOKE and Judges GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER concur.

JASEN, J.

Defendant Evsam Parking, Inc., sold its liquor store and business to plaintiff Harcel Liquors, Inc., in a bulk sale. In conjunction with the sale which occurred on February 28, 1974, defendant Samuel Karpoff, president of Evsam, submitted an affidavit that "the corporation is not indebted to any one and has no creditors". Plaintiff, however, did not inform the State Tax Commission of the proposed sale...

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