MATTER OF WINNERS GARAGE, INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

510462, 510463.

89 A.D.3d 1166 (2011)

931 N.Y.S.2d 794

2011 NY Slip Op 7762

In the Matter of WINNERS GARAGE, INC., Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents. (Proceeding No. 1.) In the Matter of WINNERS GARAGE, INC., et al., Petitioners, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents. (Proceeding No. 2.)

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

Decided November 3, 2011.


PETERS, J.P.

Petitioner Lev Wolkowicki is the manager of petitioner Winners Garage, Inc., a New York corporation that leases taxicabs to drivers in the City of New York. In October 2007, the Department of Taxation and Finance audited Winners Garage and determined that it had failed to pay sales and use taxes in the amount of $211,907.10 from December 1, 2004 to August 31, 2007.1 After the parties had twice consented to the extension of...

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