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People v. Cooper

249 N.E.2d 469, 24 N.Y.2d 877, 301 N.Y.S.2d 624, 1969 N.Y. LEXIS 1344
CourtNew York Court of Appeals
DecidedApril 23, 1969
StatusPublished
Cited by3 cases

This text of 249 N.E.2d 469 (People v. Cooper) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People v. Cooper, 249 N.E.2d 469, 24 N.Y.2d 877, 301 N.Y.S.2d 624, 1969 N.Y. LEXIS 1344 (N.Y. 1969).

Opinions

Memorandum.

The judgment of the Appellate Term should be reversed and a new trial ordered. Subdivision b of section N46-17.0 of the Administrative Code of the City of New York recites that a person who fails to file a city sales tax return shall be guilty of a misdemeanor. Since this statute is punitive and in view of the fact that the balance of this section, as well as analogous tax provisions of the State of New York, requires that specific acts or omissions be willful before punitive measures will be imposed, we see no reason why an exception should be made where a person innocently fails to file a city sales tax return.

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Related

People v. Miller
138 Misc. 2d 639 (New York Supreme Court, 1988)
People v. Cohen
421 N.E.2d 813 (New York Court of Appeals, 1981)

Cite This Page — Counsel Stack

Bluebook (online)
249 N.E.2d 469, 24 N.Y.2d 877, 301 N.Y.S.2d 624, 1969 N.Y. LEXIS 1344, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-v-cooper-ny-1969.