MATTER OF 550 CENT. AVE. DELI CORP. v. COMM'R OF TAXATION & FIN.


188 A.D.2d 845 (1992)

In the Matter of 550 Central Avenue Deli Corporation, Respondent, v. Commissioner of Taxation and Finance et al., Appellants

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

December 17, 1992


Mercure, J.

Petitioner purchased an ongoing business in February 1982 subject to Tax Law § 1141 (c) as a bulk sale. Respondent Department of Taxation and Finance issued a notice of determination and demand for payment of sales and use taxes to petitioner in May 1982 in the total amount of $73,432.75, including penalties and interest. Petitioner neither paid nor filed an administrative objection to the tax, prompting the Department to issue a warrant...

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