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Tax Appeals

Determinations, Decisions & Orders

Note: Determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor be given any force or effect in any other proceedings conducted pursuant to the authority of the Division or in any other judicial proceedings conducted in this state.

New Determinations   

 Name Number
Clintonville Quick Stop, Inc.  827764
GLC Restaurant Associates, LLC 827780
Laura Pensiero 827778
XO Communications Services, LLC 826686

New Decisions 

Name  Number
 Myra Mayo 825259
Costco Wholesale Corporation 825882
Brian Rattner 826842

New Orders issued by the Tax Appeals Tribunal

No Orders were issued on Thursday, March 9, 2017

New Orders issued by the Division of Tax Appeals 

 No Orders were issued on Thursday, March 9, 2017

Recent Determinations
Recent Decisions
Recent Orders By ALJ
Recent Orders By Tribunal

 

NameNumberDate
Clintonville Quick Stop, Inc. 827764 March 9, 2017
GLC Restaurant Associates, LLC 827780 March 9, 2017
Laura Pensiero 827778 March 9, 2017
XO Communications Services, LLC 826686 March 9, 2017
Philip Barretti 827527 March 2, 2017
CLM Associates, LLC 826735 February 23, 2017
Forest City Enterprises, Inc. 825157 (amending 2/16/17 determination) February 23, 2017
Lizet Rubinos 826859 February 23, 2017
Pet Ark Dale, Inc. 827342 February 23, 2017
John Clifton 826975 February 16, 2017
Forest City Enterprises, Inc. 825157 February 16, 2017
Joseph J. Jacobi 827401 February 16, 2017
Agnieszka Zapytowska 827863 February 16, 2017
Patrick & Kathleen Murphy 825277 February 9, 2017
Michael Strachan 826530 February 9, 2017
Gregory Blatt 826504 February 2, 2017
Jeffrey DiBernardo 827399 February 2, 2017
Thomas DiBacco 827734 January 26, 2017
Roosevelt Rhoden 826806 January 19, 2017
Forest City Enterprises, Inc. 825917 January 19, 2017
CheckFree Services Corporation 825971 and 825972 January 5, 2017
Kathleen Grimm 826743 December 22, 2016
Larry D. Napier, Jr. 827392 December 22, 2016
Tian Yi, Inc. 827448 December 22, 2016
Clinton Delicatessen, Inc. 827746 December 22, 2016
Matthew & Donna Feldman 826740 December 15, 2016
Alex Amner Borukhov 827358 December 15, 2016
Crystal L. Steverson 827621 December 15, 2016
Lawrence Eisenberg 827691 December 15, 2016
Anika USA, Inc. 827138 December 8, 2016
Raphael Carty 827612 December 8, 2016
Ashfaq Mannan 827394 December 8, 2016
John Adrian van Rossem 826708 December 8, 2016
Frank S. and Christina Yerry 827291 December 8, 2016
Amisana Bagels, Inc. 826719 December 1, 2016
Patrick Scalzo 827557 December 1, 2016
Arthur G. Jr. & Amanda Nevins 827609 December 1, 2016
Michael Silverstein 826824 and 826825 November 28, 2016
Wanda Carter 827582 November 17, 2016
Roger DeLoney 827188 November 17, 2016
Joanne Feliciano 827649 November 17, 2016
Alexei P. Mostovoi 827171 November 17, 2016
P.S.R.N., Inc. and Ryan Nessing 826140 and 826413 November 3, 2016
James Bressingham 827738 October 27, 2016
Arthur Johnson 826174 October 27, 2016
Affairs Afloat, Inc. 825423 October 20, 2016
Isaac M. Biller 827542 October 20, 2016
Carousel Beverage Corporation 826388 October 20, 2016
Issouf Diarra 827436 October 20, 2016
Albania Espada 827322 October 13, 2006
John Kolios 827548 October 13, 2016
Konstantinos & Stavroula Mastoras 827586 October 13, 2016
Demitrios & Kally Hadzipolihronis 827594 October 13, 2016
Birds and Bees Wildlife Management, LLC 827598 October 6, 2016
Dane Clayton 826568 October 6, 2016
Sheree A. Dagostino 827522 October 6, 2016
Leslie Mays 826546 October 6, 2016
Flair Beverages Corporation 826110 September 29, 2016
Alba Frias 826391 September 29, 2016
Peter Gerace, Sr. 826468 September 29, 2016
Golden Bridge II, Inc. 826641 September 22, 2016
Santa Moreta 826726 September 22, 2016
Saajid Gilani 827087 September 22, 2016
Patricia Gilani 827088 September 22, 2016
 Jesus Abinader 827457 September 15, 2016
 Sahran Hamit 827531 September 15, 2016
 Yunas Khan 827003 September 15, 2016
 John and Jill Miskanic 826550 September 15, 2016
Titan Elevator & Lift LLC  825845, 825858, 825859 September 1, 2016
 Zvika Klepar & Nourit Houminer, Israel & Dorit Carmel, Sharone Ben-Harosh  826524, 826646, 826647, 826525, 826526  September 1, 2016
 Kennedy Deli Restaurant Corporation  826901  September 1, 2016
 Kennedy Deli Restaurant Corporation  826902  September 1, 2016
 Potter's Clay Corporation (The) and Alfred Alston, President and Regina Alston 827117, 827118, 827119 September 1, 2016
 Miriam Snyder  827383  September 1, 2016
 Michael & Sondra Arteaga 825700, 825813, 826811 August 25, 2016
 679 Grand LLC 827325 August 25, 2016
 Scope International, Inc. 827393 August 25, 2016
 David J. Palmeri 827464 August 25, 2016
 Lynn C. Palmeri 827465 August 25, 2016
 James E. Williams 827481 August 25, 2016
 Eastchester Road Donuts, Inc., Quick Service Food, Inc., Fast Food Restaurant Corporation, Maadhav, Inc. and Rajsun, Inc. 826352-826356 August 18, 2016
 St. Mina, Inc. 827341 August 18, 2016
 Pet Ark Broadway, Inc. 827343 August 18, 2016
 Pet Ark, Inc. 827344 August 18, 2016
 Aziz Yakoub 827406-827408, 827424 August 18, 2016
 Dane E. Clayton 827488 August 18, 2016
 Kevin W. Taflin 826996 August 11, 2016
Ahmed Abdo Ahmed d/b/a Three Star Deli 826311 July 21, 2016
 Chase A. Caro 826305 July 21, 2016
 Michael C. Schrenkel 826172 July 21, 2016
 Uncle Grocery Deli & 99C Plus Corp. 827380/827381 July 21, 2016
 James W. Henrie and Michael M. McBride 825871/825872 July 14, 2016
 Carl Ruderman 826242 July 14, 2016
 Whole Foods Market Group, Inc. 826409 July 14, 2016
 Ronald and Barbara DiScenza 826808 July 14, 2016
 Jeremy Wiesen 827455 July 14, 2016
 Arrow Park, Inc. 826879 July 14, 2016
 Winston M. Maxwell 825156 July 7, 2016
 20-20 Market Inc. and Abdul Ghani Nagi, President 826363/826364 July 7, 2016
 Casa Di Pizza, Inc. 825196, 826120, 826121, 826123, 826124 June 23, 2016
 Anthony DiChiara d/b/a Italian Pizza 825950 June 23, 2016
 Institutional Investor, Inc. 826331 June 23, 2016
 Joel S. Hoffman 827273 June 23, 2016
 George Manthas 827369 June 23, 2016
 Asaggio Pizzeria and Restaurant LLC 827388 June 16, 2016
 Jerry Sala 827389 June 16, 2016
 Stephen Riservato 827390 June 16, 2016
 Frederick Rodriguez 827513 June 16, 2016
 Vasilios Tsoumas 827009 June 16, 2016
 George Wright 826397 June 16, 2016
 Ishaq Abdullah 827053 June 9, 2016
 Carlos Li 826508 June 9, 2016
 Lazarus Agrapides 827299 June 2, 2016
 Eileen Vanderborg 827281 June 2, 2016
 Heather Spivey 827310 June 2, 2016
 Exclusive Door Company, Inc. 827521 June 2, 2016
 Metropolitan Minimart Corporation 826155 and 826156 May 26, 2016
 Elvis Willian Negron 826380 May 26, 2016
 GKK 2 Herald LLC 826402 May 26, 2016
 Don Sisemore 826854 May 19, 2016
Gloria Amaya 827349 May 12, 2016
Gregg M. Reuben 827052 May 12, 2016
RJB Slick's, Inc. n/k/a RKB Ventures, Inc. 825079 May 12, 2016
 John P. DeMaio 826875 May 5, 2016
 Vilma Bautista 827182 May 5, 2016
 Jones Darkwa 826171 April 21, 2016
 Jean-Claude Franchitti 827286 April 21, 2016
 Khayer Kayumi 825953 April 21, 2016
 Myra Mayo 826259 April 21, 2016
 Dominique Simonneaux 826252 April 14, 2016
 Joel S. Hoffman 826868 April 14, 2016
 Giancarlo Bruni 826976 April 14, 2016
Patricia DeVesta-Owrutzky 826371 April 7, 2016
 Lizet Rubinos 827395 April 7, 2016
 Mark Feuer & Regina Sorok 827041 April 7, 2016
 415 Devoe Beer Corporation 826192 April 7, 2016
 Carmelo & Marianna Giuffre 826168 March 31, 2016
 Anke Katz 827201 March 31, 2016
 Brian Rattner 826842 March 31, 2016
 Sim Jewelry, Inc. 827070 March 31, 2016
 Crystal Clear Pool Service, Inc. 826209 March 17, 2016
 Henry Street Superior Deli Corporation and Naifahmed Abad 826222 and 826223 March 17, 2016
 John C. and Karen S. Rouse, Jonathon R. O'Shea, Kevin C. and Theresa S. O'Shea, Nicholas & Vasso Jacomides, William N. & Dawn M. Glaude 826194, 826318, 826319, 816320 and 826321 March 17, 2016
 Wagner Forest Management, Ltd. 826509 March 17, 2016
 Stewart's Shops Corporation 825745 March 10, 2016
 Maria J. Garcia 826043 March 10, 2016
 Denise Nwankpa 826643 March 10,  2016
 Manhattan Restaurant, Inc. 827086 March 10, 2016
 Landschaftliche Brandkasse Hannover 825517 March 3, 2016
 AXA Versicherung AG 825518 March 3, 2016
 Majestic Deli Grocery, Inc. and Ahmed Alamrani 825624 and 825625 March 3, 2016
 Peter and Marguerite Kane 824767 March 3, 2016

 

NameNumberDate
Myra Mayo 826259 March 9, 2017
Costco Wholesale Corporation 825882 March 6, 2016
Brian Rattner 826842 March 6, 2016
Ronald and Barbara DiScenza 826808 February 16, 2017
Martin M. Hopwood, Jr. 825756 and 825757 February 9, 2017
Kwang Young Cho 826088 February 9, 2017
Prima Asphalt Concrete, Inc. 826280 February 9, 2017
Leandro Campos-Liz 826984 January 12, 2017
Patricia DeVesta-Owrutzky 826371 December 29, 2016
Peter and Marguerite Kane 824767 December 21, 2016
William J. Jones, Joseph A. Petrella and Douglas G. Swift 826618, 826619 and 826620 December 20, 2016
James B. and Jane S. Murphy 825459 December 16, 2016
Georgette Fleischer 825817 December 16, 2016
Edelweiss Catering, Inc. 825911 and 825963 December 16, 2016
Frank DeMartino 826652 December 16, 2016
Maria J. Garcia 826043 December 1, 2016
Stamford Subaru LLC 826071 November 23, 2016
Robert Santora 827096 November 23, 2016
Mark S. and Maria F. Purcell 825436 November 14, 2016
Zohir Laham 825802 October 27, 2016
Nello Balan 826224 October 27, 2016
Denise Nwankpa 826643 October 27, 2016
John Cipolla 825961 September 29, 2016
Scott and Krystyna Katz 826511 September 29, 2016
Desiree C. Yeamans 826467 September 28, 2016
677 New Loudon d/b/a Nite Moves, Stephen Dick, Jr. and Stuart Cadwell 842333, 824334 and 824335 August 25, 2015
Lisa A. Weber 825857 August 25, 2016
Angelo and Elena Balbo 825765 and 826269 August 18, 2016
River Barrel, Inc. 827252 and 827253 August 18, 2016
Jadow and Uma Rao 825327 July 21, 2016
Thomas Campaniello 825354 July 21, 2016
Joseph Spiezio, III, Louise Spiezio, Jacqueline Spiezio, Joseph Spiezio, IV and Lianna Spiezio 824755, 824756, 824757, 824578 and 824759 July 19, 2016
Washington Square Hotel LLC 825405, 825505 and 825821 July 19, 2016
Marc S. and Jeannette Sznajderman 824235 July 11, 2016
John P. McAleese 826435 June 30, 2016
Kennedy Deli Restaurant Corporation 826901 June 30, 2016
Kennedy Deli Restaurant Corporation 826902 June 30, 2016
Mark and Robin Geringer 825304 and 825903  
Forest City Enterprises, Inc. 825157 May 19, 2016
Ronald and Barbara DiScenza 826808 May 19, 2016
Spencer T. & Melissa Led Duke, Scott & Lisa Led Duke, Cheri & Donald Led Duke, Jr., Ava Led Duke, Ashley Led Duke, Shawn Led Duke, Donald Led Duke (Dec'd) & Mary Louise Led Duke, Spencer J. Led Duke and Slade Led Duke 825115, 825116, 825117, 825118, 825119, 825120, 825121, 825122 and 825123   May 12, 2016
Mary E. Jacobi 825332 May 12, 2016
NW Sign Industries, Inc. 825245 May 12, 2016
Papaye Restaurant, Inc. 826418 May 12, 2016
Jake Restaurant Corporation 826645 April 14, 2016
Anka-Ka-Ra Sma-Ntr f/k/a Andre Williams 826765 April 14, 2016
TD Holdings II, Inc. 825329 April 7, 2016
Jeffrey and Melissa M. Luizza 824932 March 29, 2016
Coltec Industries, Inc. 825211 March 18, 2016
Juan Kip Lenoir 826389 March 18, 2016
Dean Carotenuto 826393 March 17, 2016
John P. DeMaio 825913 March 14, 2016
Grand Central JT VT 825201 and 824560 March 10, 2016
Wegmans Food Markets, Inc. 825347 March 10, 2016
Paul Solis-Cohen 825097 March 3, 2016
RetailData LLC 825334 March 3, 2016
Jose A. Muniz 826347 February 26, 2016
Capital One Construction, Inc. 825142 and 825208 February 16, 2016
New Cingular Wireless PCS LLC 825318 February 16, 2016
AlliedBarton Security Services LLC, William Torzolini, David I. Buckman and William C. Whitmore 825169, 825690, 825691, 825692 and 825693 February 16, 2016
HDV Manhattan, LLC, Anthony F. Grant, Michael A. Grant, Joseph A. Sullo and Jason Mohney 824229, 824231, 824232, 824233 and 824234 February 12, 2016
4 U Convenience, Inc. 824971 and 824972 February 12, 2016
Jeffrey S. Balkin 826366 February 10, 2016
Dane E. Clayton 826469 January 28, 2016
Albania Espada 826098 January 28, 2016
Desiree C. Yeamans 826467 January 14, 2016
Masahiko Negita 826337 January 14, 2016
Robert Getso 825660 and 825824 January 13, 2016
NameNumberDate
Emerald International Holdings, Ltd. 827663 and 827664 January 26, 2017
Mohammad R. Chowdhury & Lutfun Nahar 827610 December 15, 2016
Maddipoti J. Choudry, M.D. 827671 December 1, 2016
Jemal Ould & Aminetou Maham 827568 October 27, 2016
Gregg M. Reuben 827466 October 20, 2016
Gregg M. Reuben 827467 October 20, 2016
Te Yu Lee 827530 October 13, 2016
Willie Evans d/b/a Evans Snacks 827111 October 6, 2016
Miguel Urrego 827558 October 6, 2016
 John J. Petito, CPA, PLLC 827055 and 827385 September 12, 2016
 Pet Ark Dale, Inc. 827342 August 18, 2016
 Eastchester Road Donuts, Inc., Et Al 826352-826356 July 7, 2016
 Alexei P. Mostovoi 827171 July 7, 2016
 Violy McCausland 827200 July 7, 2016
 Anthony Taylor and Dail Moses Taylor 827110 June 23, 2016
 Joseph Jeffries-El 826103 May 26, 2016
 CMC Food, Inc. 826094 March 10, 2016
 Saajid Gilani 827087 March 10, 2016
 Patricia Gilani 827088 March 10, 2016
NameNumberDate
SunGard Securities Finance, LLC 824336 September 25, 2015
Craig A. Olsheim 824218 November 13, 2014
Scott Goldstein and Lauren Gabor and Arnold and Arlene Goldstein 823702
823710
August 22, 2013
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