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

225 A.D.2d 962 (1996)

639 N.Y.S.2d 584

In the Matter of Michael Waite, as Officer of Harrison Radio Corporation, 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.

March 21, 1996

Mikoll, J.

Petitioner seeks a review of the decision of respondent Tax Appeals Tribunal imposing sales taxes found to be owed by Harrison Radio Corporation (hereinafter Harrison) on petitioner as an officer of the corporation. After conducting an audit of the corporation's sales, using a two-day test period of Harrison's retail stores, the audit period was extrapolated to calculate the taxes due for the three...

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