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MATTER OF MACALUSO v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

259 A.D.2d 795 (1999)

686 N.Y.S.2d 193

In the Matter of JOSEPH MACALUSO et al., Petitioners, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents. In the Matter of SIPAM CORPORATION, Petitioner, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

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

Decided March 4, 1999.

Yesawich Jr., J.

Petitioner Sipam Corporation, of which petitioner Joseph Macaluso (hereinafter Macaluso) was president and a 50% shareholder, owned and operated a motel in Staten Island. The motel, whose clientele consisted primarily of recipients of public assistance, was sold in 1985 to an unrelated party. Thereafter, following an audit by respondent Department of Taxation and Finance (hereinafter the Department), deficiencies, penalties and interest were assessed...

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