Therefore, and much to my regret,"--here he paused and glared at Sol
Witberg--"in each of these cases I am compelled to give the defendant the benefit of the doubt.
The court, thus, was faced with two conflicting statutory interpretation rules: the Gould rule, which applies generally to tax statutes, and Badaracco, which applies to SOLs
involving tax revenues.
Therefore, if a return was filed on April 1, the SOL
will begin to run on April 15.
Shenker launched the restaurant after a very public split with his brother-in-law, Meyer Samotin, a former partner at Sol
Meyer NY Delicatessen, just down the road from Shenker's new space.
Born with Down's syndrome, Sol
had been whisked to the Royal Victoria Infirmary and the Freeman straight after birth, as doctors discovered he had atrial septal defect, a condition which stops the blood from flowing correctly around the lungs, as well as pulmonary hypertension.
The theft-loss reporting problem is compounded by the SOL