The Matter of Christopher Black v. New York State Tax Appeals Tribunal

Summary

The Court of Appeals held that the Tax Appeals Tribunal applied the correct legal standard in determining that petitioner was a responsible person liable for New England Construction Company's unpaid employee withholding taxes. The applicable inquiry was whether petitioner had actual authority, ability, or effective power to pay the taxes, and substantial evidence supported the Tribunal's findings that he possessed that authority and willfully failed to remit the taxes. The Court therefore affirmed the Appellate Division's judgment.