MATTER OF SARANTOPOULOS v. TAX APPEALS TRIBUNAL


186 A.D.2d 878 (1992)

In the Matter of Nicholas Sarantopoulos, Petitioner, v. Tax Appeals Tribunal et al., Respondents

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

October 22, 1992


Weiss, P. J.

Petitioner was held personally responsible for taxes due for the period April 11, 1982 to September 14, 1982, during which time he was an officer of a corporation organized for the purpose of owning and operating a restaurant. Petitioner had a managerial role in the corporation and was responsible for the payment of its taxes during a portion of the audit period. Petitioner contends, as he did before respondent Tax Appeals Tribunal, that...

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