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Tax Appeals

Tribunal Decisions

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.

Name Number Date
Cushlin Limited 829939 October 10, 2024
Sylvester L. & Yongjie Tuohy 830325, 830326, 830716 and 830926 September 12, 2024
Myra Mayo 828862 and 828863 September 12, 2024
Anthony Bryant 830370 August 15, 2024
Emilia Kowalewicz 850414 August 15, 2024
Serfraz Ahmed 830324 August 15, 2024
Safford Services Corp. 831241 July 25, 2024
John Lanzione 850217 July 11, 2024
Trudy Steward-Lanzione 850218 July 11, 2024
United Grocery and Deli Corp.  850335 June 13, 2024
Sukhwinder Singh 830167 June 3, 2024
Kevin Ferguson 830106 June 3, 2024
Eunpa Chae 829928 May 30, 2024
CPV Staten Island, Inc., Vincenzo Parrelli, Giuila Salumeria Corp., & Vincenzo Parrelli 829725, 829729, 829730 and 829773 May 23, 2024
Steven and Judith Kirkpatrick 830077 May 2, 2024
Beeline.com, Inc. 829516 May 2, 2024
Dean and Michelle Nasca 830020 April 25, 2024
Zhouchaun Sun 830060 April 11, 2024
Babu Wine and Liquor, Inc.  830277 March 14, 2024
Priyanka B. Patel 829830 February 29, 2024
Joseph M. Kwit 831011 February 15, 2024
Jovanni Giuseppe Whyte Bey 850261 February 7, 2024
Mikhail and Ella Kofman  828247 February 1, 2024
Charter Communications, Inc. and combined affiliates, f/k/a Time Warner Cable, Inc. and combined affiliates  829691 January 25, 2024
Gelco Corporation 829011 December 21, 2023
Brenda Williams 830688 December 07, 2023
Allison Greenberg 829737 November 22, 2023
Sirathorn Balakula & Ahkin Pancharoen 830973 and 830974 November 13, 2023
Ethmane Kane  829807 October 19, 2023
BOP One North End, LLC, One NY Plaza Co., LLC, BFP 300 Madison II, LLC, 1114 6th Avenue, LLC, 450 Partners, LLC, and BOP 245 Park, LLC 829228, 829229, 829230, 829231, 829232, and 829233 October 5, 2023
Robert J. & Tammy L. Laughlin 828788 and 828789 September 21, 2023
Ben Zion-Suky 829768

September 21, 2023

Rajni T. Mohnani 828964 September 14, 2023
Janice O'Connor 829872 July 20, 2023
Diarmuid M. Glynn 830170 June 29, 2023
Jaimaine and Crystal Ratcliff 830790 June 2, 2023
Soo Young Lee 830098 May 18, 2023
Yacov Harel 829515 April 27, 2023
Carmen R. Altamirano 830951 March 23, 2023
Robert & Kira Ciardullo 828251, 829356, 829357, 829671, and 829938 March 23, 2023
Frank & Christine Giotto 829214 and 829290 March 23, 2023
Dawne M. Williams 830304 March 9, 2023
Jason Guck 828973 March 02, 2023
Anthony Capeci 828636, 828637 and 828638 February 23, 2023
West 20th Street Enterprises Corporation, Pacific Club Holdings, Inc., Sushi Fun Dining & Catering, Inc, and Dominica O'Neill 828472, 828473, 828474 and 828475 February 23, 2023
John Scarfi  and Metro Enterprises Corp.  828745 and 828746 February 23, 2023
Sidi O. Tiyeb and Lalla Abdel Wahab 829649 February 16, 2023
Bar 13, Inc. 830817 January 19, 2023
GlobalFoundries, U.S., Inc. 829184 January 19, 2023
Mohammad Ikhmaes and Marwa Ikhmayes 829693 January 19, 2023
Lon G. Von Hurwitz 830450 December 01, 2022
Stephanie Richardson 830333 November 17, 2022
Edwin and Rose Gorski 829475 November 17, 2022
Darryl E. Moyler 830302 October 13, 2022
Hillary Hulteen 830051 September 29, 2022
Global Companies LLC 828980 September 22, 2022
Tasty Sub LLC 829008 September 15, 2022
Shoulong Zheng 829172 August 25, 2022
Joseph Pilaro and Joe Gorrie 829204 August 18, 2022
Jean R. Etienne 829997 July 7, 2022
Thomas A. and Jean Boniface 829018 June 30, 2022
Russell G. Alesi 829960 June 9, 2022
44th Enterprises Corporation and MLB Enterprises Corporation 828639 and 828640 May 26, 2022
Maboob Corporation 828846 May 5, 2022
Strata Skin Sciences, Inc. 828704 May 5, 2022
Sam and Miriam Goldstein 829245 April 21, 2022
Herman and Blimie Schreiber 829244 April 21, 2022
Charles B. Udoh 827767 April 14, 2022
Anna Silvestri 829386 March 17, 2022
Objet LLC 828673 February 28, 2022
Sion Misrahi and Esther Misrahi-Elting 828818 and 828822 February 24, 2022
Secureworks, Inc. 828328 and 828329 February 17, 2022
Dynamic Logic Inc. (by Kantar LLC, as successor-in-interest) 828619 January 20, 2022
Robert Cassandro 829490 December 16, 2021
Flair Beverages Corp. 829839 December 2, 2021
Amadou O. Sow and Adama Camara 829892 November 18, 2021
Crystallee Vargas 829867 November 18, 2021
Zewu Zhu 828334 October 21, 2021
Jung J. Yim 829864 October 7, 2021
Jonathan Adams 828793 September 3, 2021
Yungasi, Inc.  830231 August 12, 2021
The Dumpling Cove, Inc. 829759 August 4, 2021
Joseph R. Nicolla, Richard A. Rosen and Cheri Rosen 828238 and 828239 July 28, 2021
Ariel Jimenez 828477 July 28, 2021
Ronald P. Bellantonio and Richard Rock 828044 and 828045 July 22, 2021
Boris Revzin 829769 June 3, 2021
Panco Equipment Corp. 828966 May 24, 2021
Albert R. Lepage, Francoise O. Lepage, Ronald A. Jalbert, Mariette Jalbert and Andrew P. Barowsky 828035, 828036, 828037 and 828038 May 17, 2021
Andrew Carlson 828491 April 29, 2021
Shahid Mahmood 828168 April 15, 2021
Saddam Mashaal Alselmi 828270 March 24, 2021
International Business Machines Corporation & Combined Affiliates 827825, 827997 and 827998 March 5, 2021
Evergreen Gardens, LLC 828403 March 1, 2021
608 Franklin, LLC 828452 March 1, 2021
M & Y Developers, Inc. 828404 March 1, 2021
Diana Bortnikova 829559 March 1, 2021
Nelson Obus and Eve Coulson 827736 January 25, 2021
Lynn Tilton 828369 January 25, 2021
Yesenia Almonte 827891 November 19, 2020
ERW Enterprises, Inc. 827209 November 5, 2020
Frank O. Zimmerman  828930 November 5, 2020
Frederick M. Oberlander 828957 August 24, 2020
Mark S. Ohberg 828682 August 24, 2020
Christopher Black 828015 August 6, 2020
Walt Disney Co. and Consolidated Subsidiaries 828304 August 6, 2020
Watchtower Bible and Tract Society of New York, Inc. 827916 and 828547 July 16, 2020
Glen & Anabela Scuderi 827974 and 828614 July 9. 2020
Nelson & Susan Taxel 828090 July 9, 2020
Andrea J. Coleman 828743 June 8, 2020
Patricia Marrero 828100 May 21, 2020
Franklin C. Lewis 827791 May 21, 2020
TransCanada Facility USA, Inc. 827332 May 1, 2020
Amona Deli Corp. 828880 May 1, 2020
Emad Mohamed 828953 May 1, 2020
BTG Pactual NY Corporation 827577 March 24, 2020
Jeremiah H. and Jung J. Yim 827687 March 16, 2020
Robert Stanton 827970 March 12, 2020
Mark and Evelyn Walsh 827971 March 12, 2020
Lord of Kings Inc. 828791 January 30, 2020
Yonkers Wholesale Beer Distributors, Inc. 827276, 828078, 827554, 827616 and 827931 January 27, 2020
Hotel Depot, Inc. and Dipesh Parikh 827555 and 827556 January 24, 2020
Apple, Inc. 827287 December 24, 2019
Grant G. Biggar 827817 December 24, 2019
NRG Energy, Inc. 826921 December 17, 2019
Globe Wholesale Tobacco Distributors, Inc. 826617 November 7, 2019
Mei Zhen Zheng 827936 October 10, 2019
Karen E. Morth 828808 October 8, 2019
Clinton Gourmet Corp. 828590 September 19, 2019
Robo's Pizza Inc. d/b/a Marino's Pizza 828651 September 19, 2019
Robert Chimiak 828771 September 19, 2019
Gregg M. Reuben 827340 August 27, 2019
Gregg M. Reuben 827466 August 27, 2019
Singh Restaurant, Inc. 827456 August 15, 2019
Linda M. Jarvis 827955 August 15, 2019
The Executive Club LLC and Robert Gans 827313, 827315, 827317, 827314, 827316 and 827318 July 24, 2019
The Estate of Phyllis Millstein 827359 July 24, 2019
Catalyst Repository Systems, Inc. 826545 July 24, 2019
Khayer Kayumi 825953 June 27, 2019
Jefferson Hotel Associates, LLC 827618 June 27, 2019
Jill L. and Zach Zunshine 828623 June 13, 2019
Michael Greenfield 827851 June 6, 2019
Ronald J. Doherty, Jr. d/b/a Eerie Productions 826909 May 29, 2019
ERW Enterprises, Inc. 827209 and 827210 May 29, 2019
Vinod Kallianpur 828271 May 29, 2019
Alexei Mostovoi 828628 May 23, 2019
Michael and Suzanne Doyle 828606 May 9, 2019
Thomas J. Stein 828494 May 2, 2019
Carl Montante, Sr. and Carol Montante, Timothy Montante, Laura Zaepfel, Michael and Alexandra Montante, Carl Montante, Jr. and Wendy Montante 827235, 827236, 827237, 827238 and 827239 May 2, 2019
Charles and Diane Piscopo 827433 April 29, 2019
Silver Saddle Deli Grocery, Inc. 827058 and 827059 April 25, 2019
Accidental Husband Intermediary, Inc. 827186 April 11, 2019
Moody's Corporation and Subsidiaries 827396 March 22, 2019
Walter and Chaya Greenfeld 826733 March 7, 2019
John Goutos 828318 February 28, 2019
Oleg Olshanetskiy 828319 February 28, 2019
Paul J. Suozzi & Karen L. Spencer 827275 January 24, 2019
John J. Petito, CPA, PLLC 827385 January 10, 2019
Garrison Protective Services, Inc. 826738 December 27, 2018
Angel Sarmiento 828059 December 20, 2018
Front Street Restaurant Corporation 827293 December 11, 2018
David and Tarcia Randle 827696 November 29, 2018
Darleen March 826057 November 26, 2018
William J. Jones, Joseph A. Petrella, Douglas G. Swift and Howard A. Zemsky 826618, 826619, 826620 and 827773 November 21, 2018
Simon Rosenbaum 828214 November 5, 2018
Michael Silverstein 826952 October 23, 2018
Emerald International Holdings, Ltd. 827663 and 827664 October 3, 2018
Kroll Bond Rating Agency, Inc. 826900 and 827411 October 1, 2018
Forest City Enterprises, Inc. 825917 October 1, 2018
Jeremy Wiesen 827455 September 28, 2018
Survir S. Salaria 827886 September 28, 2018
SuperMedia LLC and SuperMedia LLC as successor in interest to Idearc Media LLC 826264 September 20, 2018 
Jeremy Wiesen 826284 September 13, 2018
Parvinder Kaur 828188 September 6, 2018
Dhan Guru Ji Corp. 828082 September 6, 2018
Kimberly A. Crail 828086 July 26, 2018
Anthony Nastasi 828087 July 16, 2018
Miguel Urrego 827558 July 12, 2018
Mario Pugliese 827843 July 12, 2018
Michael Strachan 826530 June 28, 2018
Clayton H. Jr., and Patricia Hale, et al.

827149, 827150, 827151, 827152,827153, 827155,827156, 827157,827158, 827159, 827160, 827161, 827162, 827163, 827164, 827165, 827166, 827167 and 827168

June 14, 2018
Arthur G. Jr. and Amanda Nevins 827609 June 7, 2018
Mola Sacko 828010 June 7, 2018
Tammy Carroll 826997 May 18, 2018
GKK 2 Herald LLC 826402 May 10, 2018
XO Communications Services, LLC 826686 and 827014 May 9, 2018
Carmen M. Quinones 826795, 826804 and 827510 May 8, 2018