Matter of Coverco, Inc. v. New York State Dept. of Economic Dev.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• decisions entered by the Tax Court determining deficiencies against taxpayers are res judicata as to the taxpayers' liabilities in a later action involving transferee liability
• privity between estate and transferee for income tax purposes

Source: CourtListener parenthetical corpus (CC0).