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MATTER OF ABRAMS v. TAX APPEALS TRIBUNAL

216 A.D.2d 684 (1995)

627 N.Y.S.2d 851

In the Matter of Robert S. Abrams, Individually as a Former Officer of Finger Lakes Farm Stores, Inc., Petitioner, v. Tax Appeals Tribunal et al., Respondents

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

June 15, 1995

Yesawich Jr., J.

After a hearing, respondent Tax Appeals Tribunal (hereinafter respondent) found petitioner, a former owner, director and officer of Finger Lakes Farm Stores, Inc., a corporation which operated two convenience stores in Schuyler County (hereinafter the corporation), personally responsible for the payment of sales tax collected by the corporation, along with related interest and penalties (see, Tax Law § 1133 [a]). Petitioner...

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