Legal Opinion
Coppola v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided February 1, 2007PublishedCited by 5 opinions
1Opinion of the Court
*902Peters, J. Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s application for a refund of sales and use taxes under Tax Law articles 28 and 29.
During the relevant period, petitioner, a Florida resident, was the owner, president and sole shareholder of Coppola N.Y.C., Inc. (hereinafter CNYC), a beauty salon located in New York City. Following his discovery that the manager of CNYC’s daily operations was embezzling funds and not paying many of the salon’s bills or…
2Cases cited10 opinions
- Gilbert Frank Corp. v. Federal InsuranceNew York Court of Appeals · 1988
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Ragonesi v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by5 opinions
- Dong Ming Li v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2009
- Ippolito v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014
- Ippolito v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2014
- Luongo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
- Luongo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014