New York Supreme Court August 16, 1985 (Costello v. New York State Department of Taxation & Finance)

OPINION OF THE COURT

John G. Connor, J.

In this proceeding pursuant to CPLR article 78, petitioners seek to preclude respondent New York State Department of Taxation and Finance from pursuing the collection of corporate franchise taxes, sales taxes and withholding taxes from the present corporate entity Capri "400”, Inc. Respondent seeks to collect the combined sum of $26,986.