The New York State Division of Tax Appeals has overturned as “grossly excessive” a $262,000 penalty imposed on a pizza deliveryman who attempted, perhaps inadvertently, to haul unstamped cigarettes out of New York. An administrative law judge cut the penalty down to $2,620.
In the Matter of the Petition of Wissam Salman Salameh, DTA No. 816972, arises from an incident in September 1996, when a Michigan man tried to make $200 by carting cigarettes from an Indian reservation near Niagara Falls, N.Y.
