Legal Opinion
Matter of Exxon Mobil Corporation v. State of New York Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 5, 2015No. 517504PublishedCited by 2 opinions
1Opinion of the CourtClark, 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, among other things, sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
At all relevant times, petitioner owned, operated or was responsible for environmental concerns at numerous facilities in New York where petroleum was used. The Department of Taxation and Finance conducted an audit of petitioner, after which it issued a notice of determination finding that petitioner owed approximately $500,000 in…
2Cases cited9 opinions
- O'Brien v. SpitzerNew York Court of Appeals · 2006
- Lorillard Tobacco Co. v. RothNew York Court of Appeals · 2003
- Island Waste Services, Ltd. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
- Cecos International, Inc. v. State Tax CommissionNew York Court of Appeals · 1988
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
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3Cited by2 opinions
- Matter of Prima Asphalt Concrete, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2018
- Matter of Toronto Dominion Holdings (U.S.A.), Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2018