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TiNY Report for March 1, 2021 (reporting on DTA cases issued February 18) | Hodgson Russ LLP


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If you like sales tax (and/or the musings of our sales tax correspondent, Joe Endres) you are going to be in hog heaven this week. Of the five ALJ Determinations posted, three involve substantive sales tax issues. There is so much sales tax this week that I have stepped in to summarize one of the Determinations. They say March comes in like a lion. So true!
DETERMINATIONS
Matter of Objet LLC; Supervising ALJ Friedman; Division’s Rep.: Osborne Jack; Petitioner’s Rep.: Joseph Lipari; Articles 28 and 29 (by Chris Doyle) ....

New York , United States , Kevina Fritz , Joseph Lipari , Claude Monet , Adam Roberts , Vincenzo Lego , Carolyn Mazzenga , Christopher Obrien , Joe Endres , Chris Doyle , Osborne Jack , Pablo Picasso , Tim Noonan , Brian Evans , Robert Lerner , Jennifer Koo , Amit Shertzer , Hodgson Russ , York City Sheriff Department , Division Of Tax Appeals , Tax Department , Division Rep , Enterprises Corporation , Matter Of Shawn Mckee Enterprises Inc , Matter Of Objet ,

TiNY Report for January 28, 2021 (reporting on DTA cases issued January 21) | Hodgson Russ LLP


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I am trying to get TiNY back into the groove of publishing within days (instead of weeks) of the issuance of cases by the DTA. There were three Determinations and one ALJ Order posted to the DTA’s site last Thursday. PLUS, we have seen at least two Tribunal Decisions that, at least as of this writing, haven’t been posted yet, but should be soon. So we summarize those decisions too.
ALJ ORDER
Matter of Acquavella Fine Arts, LLC, et. ux.; Judge Gardiner; Division’s Rep.: Osborne Jack; Petitioners’ Reps.: Arthur Rosen and Kathleen Quinn; Articles 28 and 29 (by Chris Doyle) ....

New York , United States , New Jersey , Linda Farrington , Chris Doyle , Kathleen Quinn , Osborne Jack , Karry Culihan , Craig Reilly , Margaret Wilson , Michael Trajbar , Joseph Endres , Arthur Rosen , Josh Lawrence , Anita Luckina , Emma Savino , Glenn Newman , Joe Endres , Hodgson Russ , Supreme Court , Matter Of Strata Skin Sciences Inc , Division Rep , Division Of Tax Appeals , Matter Of Acquavella Fine Arts , Tribunal Decisions , Acquavella Fine Arts ,

Brother bankrupts brother over unpaid loan of $1.2million


They wrote up a loan agreement that stated the sum and all interest and costs would be paid on or before August 2016. That was later extended to a date in late 2018.
Andrew repaid $200,000, but made no further payment. Early last year James successfully sought summary judgment of $1.2m from Andrew and Mia Bella Trustee Ltd in the High Court at Auckland.
RYAN ANDERSON/Stuff
Associate Judge Dani Gardiner heard the brothers’ dispute in the High Court at Auckland.
The High Court ruled in favour of James. Andrew appealed the decision to the Court of Appeal, which earlier this year upheld the decision and noted it would be unjust to deny James the ability to call up the full debt and bring recovery proceedings in circumstances where no payment had been made in substantial reduction of the debt by 15 October, 2018 . ....

United States , Waiheke Island , New Zealand General , New Zealand , Dani Gardiner , James Montgomerie , Andrew Montgomerie , High Court At Auckland , Mia Bella Trustee Ltd , High Court , Associate Judge Dani Gardiner , Judge Gardiner , ஒன்றுபட்டது மாநிலங்களில் , புதியது ஜீலாந்து ஜநரல் , புதியது ஜீலாந்து , டானி தோட்டக்காரர் , உயர் நீதிமன்றம் இல் ஆக்லாந்து , மியா பெல்லா அறங்காவலர் லிமிடெட் , உயர் நீதிமன்றம் , இணை நீதிபதி டானி தோட்டக்காரர் , நீதிபதி தோட்டக்காரர் ,

Elizabeth Zhong homicide: Businesswoman bankrupted two weeks after killing


Two creditors pursued a bankruptcy process against Zhong personally: A residential property investment company called General Growth Group Ltd and Fang Sun, a significant business associate of Zhong s.
The main creditor pursuing the bankruptcy proceedings over $2m of debt was General Growth Group, while Sun was a supporting creditor who had joined the action.
Supplied
Elizabeth (Ying) Zhong was killed in her home in late November.
Associate Judge Dani Lee Gardiner heard the case at the High Court in Auckland on Tuesday morning.
Appearing for General Growth Group was Auckland lawyer Robert Hucker, while Chapman Tripp senior associate Janko Marcetic represented Sun. ....

New Zealand , Dani Lee Gardiner , Chapman Tripp , Nan Yi , Fang Sun , Robert Hucker , Elizabeth Zhong , Matthew Bellingham , Janko Marcetic , Shaun Vickers , Tony Johnson , Martelli Mckegg , Companies Register , Growth Group Ltd , Growth Group , Television Culture Industry Fund Management Ltd , High Court , Operation Attina , General Growth Group Ltd , General Growth Group , Judge Dani Lee Gardiner , Judge Gardiner , Carrick Wines , Central Otago , Personal Property Securities Register , Limited Partnership ,