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MTR HALL v. TAX COMMN.

108 A.D.2d 488 (1985)

In the Matter of William R. Hall, Jr., Appellant, v. New York State Tax Commission, Respondent

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

June 6, 1985

Attorney(s) appearing for the Case

Pattison, Sampson, Ginsberg & Griffin, P. C. (Jeffrey R. Armstrong of counsel), for appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin and William J. Kogan of counsel), for respondent.

MAHONEY, P. J., MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.

MAIN, J.

Following audits conducted in early 1979, petitioner was informed by notices of determination and demand for payment of sales and use taxes due dated December 29, 1982 that he was liable as a responsible person under Tax Law §§ 1131 (1) and 1133 for taxes owed by Old Homestead Country Kitchen, Inc., as determined under Tax Law § 1138. The first notice concerned quarterly periods beginning...

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