Legal Opinion
Ristorante Puglia, Ltd. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided June 28, 1984PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Mahoney, P. J.
Petitioner Ristorante Puglia, Ltd. (Ristorante), was organized in June, 1972 by petitioners Anthony Mancuso and Joseph Garofalo to operate “The Puglia”, a family restaurant in the Little Italy section of Manhattan. Petitioners also operated a second restaurant in Brooklyn. *349While that restaurant was a separate sales taxpaying entity, Ristorante made most of the food and supply purchases for both restaurants.
Sales and use tax returns were timely filed for all periods between June 1, 1972 and November 30, 1976. Following an audit by the Sales Tax Bureau of the…
2Cases cited4 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Urban Liquors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Carmine Restaurant, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by4 opinions
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Grecian Square, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011