Legal Opinion
Diaz v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided October 30, 1997PublishedCited by 5 opinions
1Opinion of the CourtWhite, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
In 1987, the State Department of Taxation and Finance *996began a field audit of the sales tax returns of East 170th Food Corporation, an entity owned by petitioner’s wife that operated a grocery store in New York City. During the course of the audit the Department obtained several consents extending the period of limitations for the assessment of sales taxes…
2Cases cited4 opinions
- Mera v. Tax Appeals Tribunal of the StateAppellate Division of the Supreme Court of the State of New York · 1994
- Rashbaum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- AGL Welding Supply Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1997
- Walsh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
3Cited by5 opinions
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- In Re Dayton Seaside Associates 2, L.P.United States Bankruptcy Court, S.D. New York · 2000
- Salh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- Salh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012