Legal Opinion
Maplecrest Sausage Co. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided April 19, 1979PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
Initially, petitioner contends that respondent was barred from assessing sales and use taxes for the taxable period March 1, 1972 through August 31, 1972 by subdivision (b) of section 1147 of the Tax Law which prohibits the assessment of additional tax after the expiration of more than three years from the date of the filing of a return. On September 4, 1975 petitioner signed an agreement extending the period of limitations to December 20, 1975, and on November 14, 1975 a "Consent to Fixing of Tax Not Previously Determined and Assessed” was signed by…
2Cases cited2 opinions
- G & B Publishing Co. v. Department of Taxation & Finance, Sales Tax BureauAppellate Division of the Supreme Court of the State of New York · 1977
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by5 opinions
- Ormsby Haulers, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
- International Telephone & Telegraph Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Gold Star Sausage Co. v. KempfColorado Court of Appeals · 1984
- Adamides v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Seaboard World Airlines, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986