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MTR TRACHTENBERG v. TAX COMMN.

107 A.D.2d 57 (1985)

In the Matter of Saul Trachtenberg, Petitioner, v. New York State Tax Commission, Respondent

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

February 21, 1985

Attorney(s) appearing for the Case

Semon & Mondshein (Susan Goldenkranz Pernick of counsel), for petitioner.

Robert Abrams, Attorney-General (Martin A. Hotvet and William J. Kogan of counsel), for respondent.

MAHONEY, P. J., MAIN, YESAWICH, JR., and LEVINE, JJ., concur.

CASEY, J.

Petitioner challenges the imposition of a penalty against him pursuant to Tax Law § 685 (g), "which imposes personal liability in the form of a penalty on any person within the corporate structure who is required to and fails to pay over withholding taxes to the Tax Commission" (Matter of Yellin v New York State Tax Commn., 81 A.D.2d 196, 198). The basis...

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