Legal Opinion
Landau v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided April 20, 1995PublishedCited by 2 opinions
1Opinion of the CourtMercure, 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 sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The Department of Taxation and Finance conducted a sales and use tax audit of Robert Landau Associates, Ltd. (hereinafter RLA) for the period December 1, 1980 through May 31, 1984. Because of RLA’s undisputed failure to adequately comply with the Department’s requests for various records, the Department elected to perform a test audit for a one-month…
2Cases cited9 opinions
- 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
- Capoccia v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Bachman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
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3Cited by2 opinions
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
- Ouziel v. StateNew York Court of Claims · 1997