Legal Opinion
Dairylea Cooperative Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 19, 1973PublishedCited by 5 opinions
1Opinion of the CourtHerlihy, P. J.
This is a proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied an application for revision of such taxes assessed against petitioner for the period of August 1,1965 throiigh November 30,1967.
In this proceeding the court is called upon to determine (1) whether the sale by petitioner of ice cream in bulk in three-gallon containers constitutes a retail sale of such containers…
2Cases cited3 opinions
- American Molasses Co. v. McGoldrickNew York Court of Appeals · 1939
- Colgate-Palmolive-Peet Co. v. JosephNew York Court of Appeals · 1955
- American Molasses Co. v. McGoldrickAppellate Division of the Supreme Court of the State of New York · 1939
3Cited by5 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Burger King, Inc. v. State Tax CommissionNew York Supreme Court · 1978
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979