Legal Opinion
Sunny Vending Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 26, 1984PublishedCited 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 which sustained a sales tax assessment imposed upon petitioners pursuant to article 28 of the Tax Law. H Petitioners are a sole proprietorship and a corporation of which the owner of the sole proprietorship is the only stockholder. Both entities were in the business of operating vending machines and small cafeterias in the Rochester area. On January 1, 1976, petitioners’ books were adjusted to reflect a…
2Cases cited11 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Servomation Corp. v. State Tax CommissionNew York Court of Appeals · 1980
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
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3Cited by5 opinions
- Greco Bros. Amusement Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- On the Rox Liquors, Ltd. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Academy Beer Distributors, Inc. v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Matter of CLM Assoc., LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2020