LAKS v. DIV. OF TAXATION


183 A.D.2d 316 (1992)

Donald F. Laks, Appellant, v. Division of Taxation of the Department of Taxation and Finance of the State of New York, Respondent

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

November 18, 1992


Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg, P. C., Buffalo (Ralph Gregg of counsel), for appellant.

Robert Abrams, Attorney-General, Buffalo (Shirley Troutman of counsel), for respondent.

PINE, BALIO, BOEHM and DAVIS, JJ., concur.


GREEN, J. P.

Supreme Court erred in denying plaintiff's motion for summary judgment seeking to declare a tax warrant, filed by defendant pursuant to Tax Law § 1141 (b), null and void. Plaintiff contends he was entitled to judgment because the Division of Taxation cannot issue a warrant against him personally for unpaid corporate sales taxes when it had never been determined in any proceeding that he was...

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