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MATTER OF SALH v. TAX APPEALS TRIB. OF STATE OF N.Y.

512602.

99 A.D.3d 1124 (2012)

952 N.Y.S.2d 798

2012 NY Slip Op 7162

In the Matter of PARVINDER SINGH SALH, Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

October 25, 2012.

Garry, J.

In July 2006, petitioner contracted with Michael Gatas to purchase a sandwich shop in the City of Buffalo, Erie County. Following the closing of the sale, a bulk sales notice was belatedly filed with the Department of Taxation and Finance. The Department responded with a notice of claim and correspondence requesting the date of sale, identifying the seller as Worldwide Trading, Inc., informing petitioner that...

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