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MATTER OF MOBLEY v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

177 A.D.2d 797 (1991)

In the Matter of Paul Mobley, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

November 21, 1991

Crew III, J.

Petitioner was the sole shareholder of Yel-Bom's Service Center, Inc. (hereinafter Yel-Bom), which operated a gasoline station in Nassau County. General Oil Distributors, Inc. supplied gasoline to the station which was delivered by Inwood Trucking, Inc. In March 1984, the Department of Taxation and Finance audited Yel-Bom's records for the period March 1, 1981 to August 31, 1982. Due to the inadequacy...

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