1. Home
  2. Browse Decisions
  3. N.Y.2d
  4. 60 N.Y.2d
  5. 60 N.Y.2d 363 (1983)
 

PEOPLE v. VALENZA

60 N.Y.2d 363 (1983)

The People of the State of New York, Respondent, v. Frank Valenza, Appellant. The People of the State of New York, Respondent, v. Proof of the Pudding, Inc., Appellant.

Court of Appeals of the State of New York.

Decided December 1, 1983.

Attorney(s) appearing for the Case

Paula Schwartz Frome for appellant in the first above-entitled action.

John Laurence Kase and Paula Schwartz Frome for appellant in the second above-entitled action.

Robert Abrams, Attorney-General (Andrew Kosloff and William F. Dowling of counsel), for respondent in the first above-entitled action.

Robert Abrams, Attorney-General (Andrew Kosloff and William F. Dowling of counsel), for respondent in the second above-entitled action.

Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur.

Chief Judge COOKE.

A vendor who collects sales taxes from customers, but fails to remit the sales taxes due the State under circumstances indicating an intent to permanently deprive the State of the taxes, may not be subjected to criminal prosecution for larceny by embezzlement. In creating the Tax Law, the Legislature provided an integrated statutory regulation that includes a comprehensive scheme of civil and...

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