MATTER OF MARTIN v. COMM'R OF TAXATION & FIN.


162 A.D.2d 890 (1990)

In the Matter of William F. Martin, Petitioner, v. Commissioner of Taxation and Finance et al., Respondents

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

June 28, 1990


Yesawich, Jr., J.

In 1986, the Audit Division of the Department of Taxation and Finance conducted an audit of Rainbow Food Marts, Inc. for the period beginning December 1, 1984 and concluding May 31, 1986. Petitioner, the sole corporate officer and only shareholder, was found to be a person required to collect tax and hence held personally liable pursuant to Tax Law § 1133 (a) for sales and use taxes owed...

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