Ianniello v. New York Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtWhite, 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.
In September 1978, Paul Gelb, as president of P&G Funding Corporation (hereinafter P&G) leased property on Broadway in Manhattan. Thereafter P&G, doing business as Mardi Gras Bar, was licensed by the State Liquor Authority to operate a bar on said premises. The bar commenced operation in January 1979 and about that time petitioners acquired an interest in…
2Cases cited11 opinions
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Buzzard v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Chemical Bank v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
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- 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
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