Legal Opinion

Manhattan Industries, Inc. v. Tully

Appellate Division of the Supreme Court of the State of New York

Decided May 27, 1982PublishedCited by 5 opinions

1Opinion of the Court

— 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 sustaining a partial denial of claims for refunds of sales and use taxes. Petitioner, a manufacturer of shirts, hired Triton Advertising, Inc. (Triton) to perform advertising services during the years" 1972 through 1974. In producing newspaper or magazine advertisements, Triton would first prepare a rough sketch called a “dummy” for petitioner’s review. Upon petitioner’s approval of the dummy, Triton…

2Cases cited5 opinions

  1. Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
  2. Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
  3. Belgrave v. WardAppellate Division of the Supreme Court of the State of New York · 1979
  4. Laux Advertising, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
  5. Weber v. Carhart Photo, Inc.Appellate Division of the Supreme Court of the State of New York · 1974

3Cited by5 opinions

  1. Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
  2. R.W. Granger & Sons, Inc. v. State of New York Facilities Development Corp.Appellate Division of the Supreme Court of the State of New York · 1994
  3. Beneke v. Town of Santa ClaraAppellate Division of the Supreme Court of the State of New York · 2009
  4. Landesman v. Board of RegentsAppellate Division of the Supreme Court of the State of New York · 1983
  5. Higgins & McLaughlin, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985

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