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MATTER OF GARDINEER v. STATE TAX COMM'N

78 A.D.2d 928 (1980)

In the Matter of Bayard C. Gardineer, Jr., Petitioner, v. State Tax Commission, Respondent

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

November 13, 1980

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 period January 1, 1968 to June 30, 1968. The facts are as follows: Sigmatech was formed in 1966 with corporate offices in Carmel, New York. On September 16, 1968, Sigmatech...

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