Legal Opinion
Flanagan v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 12, 1989PublishedCited by 5 opinions
1Opinion of the Court
Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review the determination of respondent State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The Audit Division of the Department of Taxation and Finance issued notices of determination and demands for payment of sales and use taxes to petitioner, an officer of Country Bridge Service, Inc., which operates a gasoline station in Nassau County. Because the corporation’s books and records for the audit…
2Cases cited5 opinions
- People ex rel. Vega v. SmithNew York Court of Appeals · 1985
- Guiragossian v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Lane v. State of New York Liquor AuthorityAppellate Division of the Supreme Court of the State of New York · 1987
- Kuen Hai Chen v. AmbachAppellate Division of the Supreme Court of the State of New York · 1986
- Barrett v. D'EliaAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by5 opinions
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- Gilmartin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- New Amber Auto Service, Inc. v. New York City Environmental Control BoardNew York Supreme Court · 1994