Legal Opinion
Mohawk Airlines, Inc. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided June 26, 1980PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Greenblott, J.
In our view, the determination must be annulled. Although the State Tax Commission may use a "test period” to determine the amount of tax due where the available records of a taxpayer provide an inadequate basis upon which to *251conduct a complete audit (see Matter of Meyer v State Tax Comm., 61 AD2d 223, mot for lv to app den 44 NY2d 645), where, as here, records are readily available from which the exact amount of tax due can be determined, "the estimate procedures adopted by [the State Tax Commission] become arbitrary and capricious and lack a rational basis”…
2Cases cited4 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by13 opinions
- Mercy Hospital v. New York State Department of Social ServicesNew York Court of Appeals · 1992
- Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Korea v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Allen v. Commissioner of Social ServicesAppellate Division of the Supreme Court of the State of New York · 1986
- Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
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