Legal Opinion

Sloan's Supermarkets, Inc. v. Chu

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

Decided May 5, 1988PublishedCited by 5 opinions

1Opinion of the Court

— Levine, J.

Petitioners are related corporations owning and operating a chain of supermarkets in the New York City area. Petitioner Fineway Supermarkets, Inc. (hereinafter Fineway) became part of the corporate conglomerate through acquisition in 1977. The Audit Division of the Department of Taxation and Finance conducted three sales and use tax audits of petitioners’ operations covering in aggregate the period from June 1, 1973 through August 31, 1980, which resulted in additional sales and use tax assessments. Each audit employed a test-period method from which the tax liability was…

2Cases cited4 opinions

  1. Licata v. ChuNew York Court of Appeals · 1985
  2. Meskouris Bros. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  3. James G. Kennedy & Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
  4. Yonkers Plumbing & Heating Supply Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1978

3Cited by5 opinions

  1. Vebol Edibles, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
  2. Raemart Drugs, Inc. v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1990
  3. Wallach v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
  4. Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013
  5. Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013

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