Sachs New York, Inc. v. Tully

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained a sales and use tax assessment imposed pursuant to articles 28 and 29 of the Tax Law. Petitioner operates a chain of retail furniture stores throughout the New York City area. On November 21, 1973, after an audit, the Sales Tax Bureau of the State Department of Taxation and Finance determined that petitioner owed a deficiency of $697,409.37 on sales tax returns for periods beginning in…