Dental Society v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Kane, J. P.
Appeal from that part of a judgment of the Supreme Court (Prior, Jr., J.), entered December 23, 1987 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to, inter alia, declare certain orthodontic devices exempt from sales and use taxes under Tax Law § 1115 (a) (3) and (4).
In 1986, petitioner, a not-for-profit State-wide organization for licensed dentists, requested a declaratory ruling from respondent on the taxability of the sale to dentists of orthodontic space maintainers, retainers, positioners and habit-breaking appliances.…
2Cases cited7 opinions
- Jones v. BermanNew York Court of Appeals · 1975
- John P. v. WhalenNew York Court of Appeals · 1981
- Harbolic v. BergerNew York Court of Appeals · 1977
- In re the Claim of MartinNew York Court of Appeals · 1987
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- John v. New York Ethics CommissionAppellate Division of the Supreme Court of the State of New York · 1992
- Brooks v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Leach v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
- CoData Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1990
- Henry v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1992
2 more not listed; retrieve them via the Exa API.