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


229 A.D.2d 723 (1996)

645 N.Y.S.2d 175

In the Matter of Harold Rashbaum et al., as Officers of U.S. General Supply Corporation, Petitioners, 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.

July 18, 1996


Crew III, J.

At all times relevant to this proceeding petitioners, Murray Harrow and Harold Rashbaum, were the chair and vice-chair, respectively, of U.S. General Supply Corporation (hereinafter USG), a retail and mail-order supplier of tools and hardware. In August 1988, Allen Korenstein, an auditor from the Department of Taxation and Finance, Division of Taxation (hereinafter the Division), informed USG that a sales and use tax audit

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