The primary question presented in this proceeding is whether there is substantial evidence to support the determination of respondent Tax Appeals Tribunal that petitioner, the manager of Old Homestead Country Kitchen, Inc., a restaurant and bar business, is personally liable for payment of sales and use taxes owed by the business as a person required to collect such tax pursuant to Tax Law § 1133 (a). Petitioner contends that, because...
Let's get started
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.