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Tax Appeals

Administrative Law Judge Determinations

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.

Determinations
Name Number Date
Osvalinde Contreras 831188 March 21, 2024
Estate of Francis W. Loos 831223 March 21, 2024
Julio E. Samboy 831186 March 21, 2024
Casandra Polanco Santos 831183 March 21, 2024
MSM Arrangement, LLC 831160 March 7, 2024
Top Shelf Electric Corp. 831354 March 7, 2024
Daniel Algrant 850407 February 29, 2024
James A. and Jessica Blenderman 850459 February 29, 2024
Midland Farms, Inc. 831157 February 22, 2024
Mary and Steven Stavracos 831159 February 22, 2024
Super PC Systems, Inc. 830355 February 22, 2024
Sylvester L. and Yongjie Tuohy 830325, 830326, 830716 and 830926 February 22, 2024
Ravi Bhasin 850072 February 15, 2024
Jean D. and Nannecie Charles 850234 February 15, 2024
E. & J. Gallo Winery 830227 and 850146 February 15, 2024
Martin B. and Irene B. Ginsburg 830408 February 8, 2024
Shriswami Bapa Corp. 830276 February 8, 2024
Seana L. and Rodney Watts, Jr. 830374 and 830375 February 8, 2024
Yoel and Sara Goldenberg 850090 February 1, 2024
Martin D. Fluder, Jr. 831342 January 25, 2024
Asmaa M. Eldbah and Mohammed Abdelhalim 830503 January 11, 2024
Ricardo Berrospi 830999 January 04, 2024
Morris and Maria Napolitano 850492 January 04, 2024
Lev and Anna Paukman 830332 January 04, 2024
Time Warner Cable Information Services (NY), LLC 830442 January 04, 2024
Ernest Black 830833 December 28, 2023
Jonah Bokaer 830510 December 28, 2023
Regina Garzone 830163 December 28, 2023
Brad Mapp 830894 December 28, 2023
Ahmad Alamiri 830444 December 14, 2023
Doris M. Martinez 830437 December 14, 2023
Anthony M. Bryant 830370 December 7, 2023
David Mitchell 850281 December 7, 2023
Chaim Tyberg 830436 December 7, 2023
Samuel Williams 831144 December 7, 2023
Elmo A. Berkel 831237 November 30, 2023
Emilia Kowalewicz 850414 November 30, 2023
Raymon C. Morales and Griselda Tejada 831145 November 30, 2023
Edward A. and Doris Zelinsky 830517 and 830681 November 30, 2023
Molain D. Gilmore 850070 November 16, 2023
Scott Hersh 830264 November 16, 2023
Todd A. Neupert 830368 November 16, 2023
Joel Petitti 850057 November 16, 2023
Hussain S. Yafai and Rasmiah N. Abdullah 830335 November 16, 2023
Kaled Hassan 831242 November 9, 2023
Safford Services Corp. 831241 November 9, 2023
Adekunle Yusuff 830852 November 9, 2023
ADHM Deli Corp. 850446 November 2, 2023
Faruq Ibrahim 830547 November 2, 2023
Dylan J. & Meghann A. Wheat 831088 November 2, 2023
22-50 33 Street LLC 831117 October 26, 2023
Glykesia Giannikos 831122 October 26, 2023
Peter Johnson 831103 October 26, 2023
LNPI Realty, Inc. 831133 October 26, 2023
Myra Mayo 828862 and 828863 October 26, 2023
Yungasi, Inc. 830232 October 26, 2023
John A Berdeguer 831077 October 19, 2023
Party City Corp 829888 October 19, 2023
Sukhwinder SIngh 830167 October 19, 2023
Aroldo Balbino 831239 October 12, 2023
Adnan A. Kassim and Sabreen M. Massar 829948 October 12, 2023
Tunesia McElroy 831073 October 12, 2023
Charlie Yun 831069 October 12, 2023
John Lanzione 850217 October 5, 2023
Trudy Steward-Lanzione 850218 October 5, 2023
180 Candy Grocery Tobacco Corp. 830810 September 28, 2023
Christina Curry 830789 September 23, 2023
Diane Mewherter 831102 September 23, 2023
Katherine J. Cole 831080 September 21, 2023
Lisa S. Collins 831100 September 21, 2023
Talia's Restaurant Group, LLC 830739 September 21, 2023
Matthew J. Ryan 830219 September 14, 2023
Kaizer Budhwani and Ruhee Gadhia 830972 September 7, 2023
Faez M. Zaid and Saba A. Kassim 829947 September 7, 2023
William and Ipek Techar and Anthony and Jennifer Frascella 830479 and 830481 September 7, 2023
Michele Becton 830246 August 31, 2023
Jefferies Group LLC & Subsidiaries 829218 and 829219 August 31, 2023
Janice O'Connor 830269 August 31, 2023
Thomas J Powell 830132 August 31, 2023
Shana Biscombe 831055 August 24, 2023
Troy S Champen 831053 August 24, 2023
Randy J Egnaczyk 831085 August 24, 2023
Steven R Hayes 831017 August 24, 2023
Doris P Mangels 831041 August 24, 2023
Raymond Mapps 831012 August 24, 2023
Omi Quishawn Harris Nesbit and Donald D Nesbit 831062 August 24, 2023
Anthony Piacquadio 829297 and 829589 August 24, 2023
Royal Fern USA, Inc. 831063 August 24, 2023
Carlo Seneca 829298 August 24, 2023
Tashima Thomas 831049 August 24, 2023
Mohammad Uddinzaman 831070 August 24, 2023
Daniel R Whelan 831056 August 24, 2023
Waldo Rollin Champen II 831003 August 17, 2023
Hilda Hutchinson 831036 August 17, 2023
Saidabror Khodjaev 830964 August 17, 2023
Joseph M. Kwit 831011 August 17, 2023
Kamran Niazi 831019 August 17, 2023
SB Royal, Inc. 830963 August 17, 2023
Michael Abdulmalik 830947 August 10, 2023
Bit of Bengal, Inc. 830615 August 10, 2023
Donald Malone 830944 August 10, 2023
SMWF, LLC 830933 August 10, 2023
Lendlease Americas Holdings, Inc. & Subsidiaries 829540 July 27, 2023
Charles R Burgess 830931 July 20, 2023
Jesus Christ is the Savior Trucking, LLC 830912 July 20. 2023
Long Island Vira Service Corp. 830924 July 20, 2023
Ronoh Jelagat and Kassogue Modibo 830951 July 20, 2023
Benita A Olsen 830929 July 20, 2023
Seth N Randall 830973 July 20, 2023
Tremont Finest Deli Corp. 830960 July 20, 2023
Cushlin Limited 829939 July 13, 2023
United Grocery and Deli Corp. 850335 July 13, 2023
9 Ciento Deli and Grocery Corp. 831121 July 06, 2023
Adrienne Terry 830874 July 06, 2023
Mauricio M. Salazar 830180 June 29, 2023
Shelley Ourian 830030 June 15, 2023
Mirian A. Padilla 830187 June 15, 2023
Henry Bell 830901 June 08, 2023
CPV Staten Island, Inc., Vincenzo Parrelli and Giulia salumeria Corp. 829725, 829729, 829730 and 829773 June 08, 2023
Hector D Membreno 830911 June 08, 2023
Peregrine Enterprises, Inc. 830902 June 08, 2023
Teresa A Wright 830905 June 08, 2023
Employment Screening Services, LLC 829702 June 01, 2023
Ronald P Boone, Jr. 830877 May 25, 2023
Mark Gyan 830880 May 25, 2023
John Piacere and Helen Kourland 830895 May 25, 2023
Lacy Miller 830872 May 25, 2023
Jeffrey Prag 830896 May 25, 2023
Michael Silverman 830867 May 25, 2023
Jovanni Giuseppe Whyte Bey 850261 May 18, 2023
Dean and Michele Nasca 830020 May 18, 2023
Diana Pilgrim 830236 May 11, 2023
Jianguo Zhou 830056 May 11, 2023
Karan Garg and Anjali Nigalaye 829955 May 04, 2023
Sunoco, Inc. ((R&M) Combined Affiliates (n/k/a Sunoco [R&M], LLC), et al. 829399, 829400, 829401 and 829402 May 04, 2023
Verizon New York, Inc. 829240 May 04, 2023
Gwendolyn Willie 830476 May 04, 2023
Garnet Brooks 830844 April 27, 2023
Osiris Gonzalez 830820 April 27, 2023
Nada Alkobary 830868 April 20, 2023
Mikhail and Ella Kofman 828847 April 20, 2023
Angel Sarmiento 830461 April 20, 2023
Carolyn Crawford Bentham and Richard Bentham 831090 April 6, 2023
Robert and Julie Krause 831095 Apil 6, 2023
Shiv Lal 830093 April 6, 2023
Agnes Lam 831094 April 6, 2023
Assuntino and Charlene Lucciola 831092 April 6, 2023
Suzanne Sawyer 831091 April 6, 2023
Nizar Abu Suneima 831093 April 6, 2023
Sirathorn Balakula and Akhin Pancharoen 830793 and 830794 March 23, 2023
John and Maria DeMaio 830486 March 23, 2023
Raytheon Company 829739 and 829740 March 16, 2023
Jose L. Rodriguez 829871 March 16, 2023
Arturo and Sarah Tobar 831032 March 09, 2023
Brenda Williams 830688 March 09, 2023
Roland and Susan Beck 829765 March 02, 2023
Samuel W. Cicero 830821 March 02, 2023
Maria C. Cocone 830828 March 02, 2023
Steven and Judith Kirkpatrick 830077 March 02, 2023
William A. Santos 830823 March 02, 2023
W & B Handling, Inc. 830816 March 02, 2023
Carlos Deleon 830406 February 23, 2023
Fidela Lopez Riquelme 830893 February 23, 2023
Wessam M. Wafa 829735 February 23, 2023
Adrienne Adamkiewicz 830694 February 09, 2023
Beeline.com, Inc. 829516 February 09, 2023
Soo Young Lee 830099 February 2, 2023
Audie De la Cruz 830831 January 12, 2023
Nasser Murshed and Rim Y. Zaher 829701 January 05, 2023
Connor Burke 830443 December 29, 2022
Thomas Armando Benitez 830216 December 22, 2022
Bernadette Doyle 830590 December 22, 2022
Edwards Air Conditioning & Refrigeration Service Corp. 830795 December 22, 2022
David P. Hemingway 830708 December 22, 2022
Matthew Jay 830718 December 22, 2022
Midwest Convenience, Inc. 830780 December 22, 2022
Francis Muhumuza 830664 December 22, 2022
Neighborhood Music and Arts Corp. 830730 December 22, 2022
Priyanka B. Patel 829830 December 22, 2022
Kelli A. Hunter Petruzillo 830604 December 22, 2022
Xian Long Wang 830539 December 22, 2022
Ben-Zion Suky 829768 December 15, 2022
Timothe Andre 830413 December 08, 2022
Charter Communications, Inc. & Combined Affiliates f/k/a Time Warner Cable, Inc. & Combined Affiliates 829691 December 01, 2022
Ethmane Kane 829807 November 17, 2022
Babu Wine & Liquor, Inc. 830277 November 10, 2022
Diarmuid M. Glynn 830170 November 10, 2022
James Patterson 829906 November 10, 2022
Noureddine Bouhechicha 830210 November 3, 2022
Matthew G. and Jane Lasorsa 830281 October 20, 2022
Janice O'Connor 829872 October 20, 2022
John E. Fitzgerald 830419 October 13, 2022
Brooke Maples 830379 October 13, 2022
Employment Screening Services, LLC 829702 October 6, 2022
Anna Silvestri 829386 October 6, 2022
Soo Young Lee 830098 September 29, 2022
Yesware, Inc., Matthew Bellows and P. Cashman Andrus 829638, 829639 and 829640 September 29. 2022
Edmund J. Wiatr, Jr. 829311 September 22, 2022
Jaimaine and Crystal Ratcliff 830790 September 22, 2022
Faisal Muthana and Nadhrah Alhalemi 829655 September 15, 2022
Yizhaq Ivgi 829875 September 01, 2022
Sacred Chow, Inc. 830095 August 25, 2022
Cliff Preefer 830096 August 25, 2022
Usman Yaakub and Huseina Abdallah 830521 August 25, 2022
Linda Dell 830805 August 18, 2022
Parveen Khan 829724 August 18, 2022
Osama T. Awawdeh and Taghreed Alawawda 829679 August 4, 2022
Fawzia A. Mohamed and Ibrahim A. Hemeda 829696 July 28, 2022
Carmen R. Altamirano 830591 July 21, 2022
Mohamed S. Fadhle and Raga A. Mohamed 829752 July 21, 2022
Gelco Corporation 829011 July 21, 2022
Absolute Auto Leasing, LLC 830341 July 14, 2022
Ahmad Ekhmais and Hadil Ikhmayes 829642 July 14, 2022
Allison Greenberg and Scott J. and Martha M. Farrell 829737 and 829738 July 14, 2022
Bar 13, Inc. 830817 July 7, 2022
Sylvia So Ling Ho 830548 July 7, 2022
Steve Kobernitski 830712 July 7, 2022
Nordstrom, Inc. and Combined Affiliates 828931 July 7, 2022
Joseph E. and Laurie J. Brownstein 823198 June 30, 2022
Amina K. Othman 829677 June 30, 2022
Nader M. and Ikbal N. Shalodi 829678 June 30, 2022
Osman Ak 829248 June 23, 2022
Robert S. Wilcox 830465 June 23, 2022
Enyel Guerrero 830551 June 16, 2022
Relax Auto Service Inc. 829708 June 16, 2022
Dawne M. Willams 830304 June 16, 2022
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 June 9, 2022
American Car Lift Service LLC 829498 June 2, 2022
Nihad H. and Karimeh I. Ikhmayes 829624 June 2, 2022
Rossetty Portes 829511 June 2, 2022
Sidi O. Tiyeb and Lalla Abdel Wahab 829649 June 2, 2022
Murad K. Altafi 829590 May 19, 2022
Jeffrey S. Brewer and Robin Cittone 830634 May 19, 2022
J'Sharre Gamblin 830601 May 19, 2022
Tricia L. Ging 830628 May 19, 2022
Annabelle Gonzaga 828713 May 19, 2022
Jenny D. Rivera 830645 May 19, 2022
Samara Robinson 830602 May 19, 2022
Najwa and Abdulah Kasem 829660 May 12, 2022
Yacov Harel 829515 May 5, 2022
Luz D. Moreno 830567 May 5, 2022
Issa and Samiha Odtallah 829576 May 5, 2022
Raouf M. Alomari and Shaima L. Sharhan 829668 May 5, 2022
G & B Collision Center, Inc. 830365 April 28, 2022
Patricia Marrero 828100 April 28, 2022
TD Ameritrade, Inc. 829523 April 28, 2022
Rajni T. Mohnani 828964 April 21, 2022
Ahmed Alhajaj 830330 April 14, 2022
Mohammad Ikhmaes and Marwa Ikhmayes 829693 April 14, 2022
Genzyme Corporation 828091 April 7, 2022
Online King, LLC 830455 April 7, 2022
Lai Y. Leung 830230 March 24, 2022
Samer H. Darhamad and Leyalee K. Rahman 829659 March 17, 2022
Qaid M. Alssaraimi 829597 March 10, 2022
Knockout Pest Control, Inc. 829537 March 10, 2022
Emad G. Mousa and Samah A. Ahmed 829566 March 10, 2022
Lon G. Von Hurwitz 830450 March 10, 2022
Delta Air Lines, Inc. 829477 and 829478 March 3, 2022
Mousa M. Chahin and Tima M. Berjawi 829657 and 829667 February 24, 2022
Jason C. Guck 828973 February 24, 2022
Robert J. and Tammy L. Laughlin and Kirk C. and Nicole L. Dorn 828788 and 828789 February 10, 2022
Mogu Sushi, Inc. 830558 February 10, 2022
Agnes C. Roberts 830457 February 10, 2022
Saman B. Chubineh, M.D. 830314 February 3, 2022
Dean R. Clouden and Sherwin Griffith-Clouden 830317 February 3, 2022
DSA P & C Solutions, Inc. 830114 February 3, 2022
Wendell Flowers 830501 February 3, 2022
Edwin and Josephine Rose C. Gorski 829475 February 3, 2022
Li Lan Liao 830546 February 3, 2022
Darryl E. Moyler 830302 February 3, 2022
Stephanie Richardson 830333 February 3, 2022
Mohamedou Sokhona 830423 February 3, 2022
MD J. Tarafdar 830338 February 3, 2022
Breakdown Services, Ltd. 829396 January 27, 2022
Jacob and Anat Kravel 830447 January 27, 2022
Adirondack Auto Body LLC 829507 January 20, 2022
Emilio Branchinelli 828861 January 13, 2022
Emmanuel Etere 830270 January 13, 2022
Hillary Hulteen 830051 January 13, 2022
Naglaa Ibrahim 829591 January 13, 2022
Marc A. Kramer 830309 January 13, 2022
Adnan Shalein and Haijaro O. Nahnoush 830294 January 13, 2022
Nwaekwuozor Gabriel Onwukeme 830278 January 13, 2022
Nicole Brewer 830126 January 06, 2022
Eileen B. Camerota 829528 December 30, 2021
Amr R. Hussein 830222 December 30, 2021
IT Works Marketing, Inc. 829134 December 30, 2021
Anthony Capeci 828636, 828637 and 828638 December 23, 2021
Frank and Kristine B. Giotto 829214 and 829290 December 23, 2021
Yehya M. Alsaidi 829395 December 16, 2021
Robert Dixon 830207 December 16, 2021
Israel and Sharon Goldstein 830217 December 16, 2021
LendingTree, Inc. 829714 December 09, 2021
Rosemarie Rosendo 829406 December 09, 2021
Lender Consulting Services, Inc. 829198 December 02, 2021
Kyar P. Winpe 829407 December 02, 2021
Guerdy Surphin 829448 November 24, 2021
Mohammad Abunahla and Shima Ikhmaies 829662 November 18, 2021
James Calocerinos 829985 November 18, 2021
Cooler Runnings Jamaican Restaurant, LLC 830184 November 18, 2021
Jason J. Denton 829762 November 18, 2021
Enzo DiRende (Deceased) 830029 November 18, 2021
Frank Ucciardo 830181 November 18, 2021
Fran and Edmonda Vataj 830109 November 18, 2021
Robert and Kira Ciardullo 828251, 829356, 829357, 829671 and 829938 November 10, 2021
1Life Healthcare, Inc. 829434 November 10, 2021
Samuel J. and Anne L. Savarino, David P. and Bernadette A. Franjoine, Robert W. and Beverly S. Zuchlewski and Dennis M. Franjoine 829454, 829458, 829459 and 829460 November 10, 2021
Todd W. Springer & Judy L. McIntire-Springer 829953 November 4, 2021
Todd W. Springer & Judy L. McIntire-Springer 829954 November 4, 2021