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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

New Determinations
Name  Number
 Martin M. Hopwood, Jr.  827112
S&P Global, Inc. f/k/a McGraw-Hill Companies, Inc. 825598

New Decisions

No Decisions were issued Thursday November 9, 2017.

New Orders issued by the Tax Appeals Tribunal

No Orders were issued Thursday, November 9, 2017.

New Orders issued by the Division of Tax Appeals  

New Orders
 Name Number
 Moody's Corporation & Subsidiaries  827396

  

Determinations
NameNumberDate
Martin M. Hopwell, Jr. 827112 November 16, 2017
S&P Global, Inc., f/k/a McGraw-Hill Companies, Inc. 825598 November 16, 2017
Kimberly A. Crail 828086 November 9, 2017
 Dhan Guru Ji Corp. 828082  November 2, 2017
 Globe Wholesale Tobacco Distributors, Inc. 826617  November 2, 2017
 Parvinder Kaur 828188  November 2, 2017
 Alexander & Christina Les 827190 November 2, 2017
 Ronald Mutai 828180 November 2, 2017
Anthony DiCamillo 825594 October 19, 2017
Du-Xue Ji 828153 October 19, 2017
Albert and Lina Nigri 828148 October 19, 2017
Peter Faldetta 823265 October 5, 2017
Kroll Bond Rating Agency, Inc. 826900 and 827411 October 5, 2017
Survir S. Salaria 827886 September 28, 2017
Osei Bonsu Baoteng 827289 September 21, 2017
Richard J. & Alicia S. Calagiovanni, Maureen Fatcheric Martin & Clark Martin, Christian Jones and Nicole Marlow, Robert and Jacquelyn Connolly, Donald and Shelly DiBenedetto, John R. and Rosemary B. Langey, Paul G. and Beth Ferrara 827081/827082/827098/827099/827100/827101/827102 September 21, 2017
Denis Abramowitz 828095 September 14, 2017
Walter and Chaya Greenfeld 826733 September 14, 2017
Jerry Ley 828057 September 14, 2017
Anthony Nastasi 828087 September 14, 2017
Mola Sacko 828010 September 14, 2017
William Jones, Joseph Petrella, Douglas Swift and Howard Zemsky 826618/826619/826620/827773 September 14, 2017
Constantinos Kokotas 826379.2 September 7, 2017
Gregorio Marin 826378.2 August 31, 2017
Catalyst Repository Systems, Inc. 826545 August 24, 2017
Jeremy Wiesen 827455 August 24, 2017
Carmen M. Quinones 826795, 826804, 827510 August 17, 2017
Angel Sarmiento 828059 August 17, 2017
Emerald International Holdings, Ltd. 827189 August 10, 2017
Clayton H. Jr. & Patricia H. Hale, Et Al. 827149-827153 and 827155-827168 August 10, 2017
Miguel Urrego 827558 August 3, 2017
Michael Weiner 827794 August 3, 2017
Mohamed Mozeb 827850 July 20, 2017
Mario Pugliese 827843 July 20, 2017
John D. Radice & Lee S. Shearer 827213 July 20, 2017
Bitefood, Ltd. 828008 July 6, 2017
Garrison Protective Services, Inc. 826738 July 6, 2017
Armondo D. Pons 827988 July 6, 2017
Reginald Marthone 827279 June 29, 2017
Roger Dail 827818 June 22, 2017
Shawn E. Snyder 825785 June 22, 2017
Taveras Sister, Inc. 828050 June 22, 2017
Stephen C. Patrick and Clara Scurati-Manzoni Patrick 826838 and 826839 June 15, 2017
Robert Townley 827660 June 15, 2017
Nicholas Landolfi 827631 June 1, 2017
Ronald N. and Karen A. LeBlanc, Robert P. and Patricia Z. McJury, Daniel J. and Carolyn Wagner 826547, 826548, 826549 June 1, 2017
Ingrid Gordon-Patterson 827917 June 1, 2017
Jeremy Wiesen 826284 June 1, 2017
Clinton Delicatessen, Inc. 827615 May 25, 2017
Dale R. Javino 827762 May 25, 2017
SuperMedia LLC and SuperMedia LLc as successor in interest to Idearc Media LLC 826264 May 25, 2017
A-Quick Bindery, LLC 827864 May 11, 2017
Zaki Alsayedi 827910 May 11, 2017
Cornerstone Kitchen Cabinets, Inc. 827893 May 11, 2017
Nena Advisors, LLC 827949 May 11, 2017
Hasmukh G. & Jayshri H. Patel 826585 May 11, 2017
STJ Partners, LLC 827950 May 11, 2017
RJ Valente Gravel, Inc. 826878 May 4, 2017
Te Yu Lee 827530 May 4, 2017
Dale E. Martin, II 827756 April 27, 2017
Aziz Yakoub 827667 April 27, 2017
Eli Deitsch 827584 April 20, 2017
Zulfiqar Wyne 827739 April 20, 2017
John Bucher and Christine Erickson 826978 April 13, 2017
Mohammad R. Chowdhury and Lutfun Nahar 827610 April 13, 2017
Tammy Carroll 826997 April 13, 2017
Jemal Ould Dahi and Aminetou Maham 827568 April 13, 2017
Denis and Barbra Abramowitz 827987 April 6, 2017
Guru Kirpa Corporation 827860 April 6, 2017
Alexei P. Mostovoi 827994 April 6, 2017
Vikas Munjal 827123 April 6, 2017
Sylvester L. Tuohy 827853 April 6, 2017
NRG Energy, Inc. 826921 March 30, 2017
Ahmed Nagi Ahmed 827803 March 23, 2017
Carm's Pizza Corporation 827809 March 23, 2017
Terry Meltzer 827669 March 16, 2017
Olek, Inc. 827819 March 16, 2017
Gregg M. Reuben 827467 March 16, 2017
Diane Quinn 827823 March 16, 2017
Abdul A. Shamim 827636 March 16, 2017
Mohammad K. Uddin 827637 March 16, 2017
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

 

Decisions
NameNumberDate
John Adrian van Rossem 826708 October 24, 2017
Arthur Johnson 826174 October 12, 2017
Saajid Gilani 827087 October 12, 2017
Roosevelt Rhoden 826806 October 5, 2017
Larry D. Napier, Jr. 827392 September 28, 2017
Bayerische Beamtenkrankenkasse AG 824762 September 11, 2017
Landschaftliche Brandkasse Hannover 825517 September 11, 2017
Titan Elevator & Lift LLC 825845, 825858 and 825859 September 11, 2017
Whole Foods Market Group, Inc. 826409 September 11, 2017
Joanne Feliciano 827649 August 24, 2017
Alexei P. Mostovoi 827171 August 17, 2017
Frank S. & Christina Yerry 827291 August 10, 2017
Stewart’s Shops Corporation 825745 July 27, 2016
Khayer Kayumi 825953 July 14, 2017
Ahmed Nagi Ahmed 827381 June 29, 2017
Carl Ruderman 826242 June 15, 2017
Vasilios Tsoumas 827009 June 15, 2017
George Manthas 827369 June 1, 2017
Kennedy Deli Restaurant Corporation 826901 May 11, 2017
Kennedy Deli Restaurant Corporation 826902 May 11, 2017
Darleen March 826057 May 10, 2017
Carlos Li 826508 May 8, 2017
Steve and Linda Horn 825333 April 20, 2017
The Executive Club LLC 825850 April 19, 2017
Majestic Deli Grocery, Inc. 825624 and 825625 April 14, 2017
Andrew Costabile 826105, 826106 and 826107 April 14, 2017
Ishaq Abdullah 827053 April 14, 2017
Jeremy Wiesen 827455 April 10, 2017
Lizet Rubinos 827395 April 3, 2017
Frederick Rodriguez 827513 March 20, 2017
Vilma Bautista 827182 March 13, 2017
Myra Mayo 826259 March 9, 2017
Costco Wholesale Corporation 825882 March 6, 2016
Brian Rattner 826842 March 6, 2016
David Garitta 827065 February 21, 2017
Henry Street Superior Deli Corporation 826222 and 826223 February 21, 2017
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
Orders
NameNumberDate
Moody's Corporation & Subsidiaries 827396 November 16, 2017
Darleen March 826057 November 9, 2017
Christopher Sheehan and Gunda Sabel-Sheehan 827290 October 19, 2017
Patricia Marrero 828100 October 12, 2017
Richard Bivona 827978 August 31, 2017
Li Hua Gu 827578 August 31, 2017
Armondo D. Pons 827945 August 31, 2017
Lawrence E. Penn, III 828011 August 24, 2017
Ira Bronner 828088 August 10, 2017
Greg Schahet, Lisa Schahet Schuster and Jason S. Schuster, Jeffrey & Wendy Brown and Gary and Phyllis Schahet 827351, 827352, 827353, 827354 July 27, 2017
Hilario Taveras 828051 July 20, 2017
Michael and Suzanne Doyle 828084 July 6, 2017
Mei Zhen Zheng 827936 July 6, 2017
Michael Strachan 826530 June 26, 2017
Ramon A. Castillo 827744 June 15, 2017
Nanette Essay Setek 827170 April 13, 2017
Sonya Palter 827869 April 6, 2017
Emerald International Holdings, Ltd. 827663 and 827664 March 16, 2017
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

 

Orders
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