Legal Opinion
Micheli Contracting Corp. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 14, 1985PublishedCited by 10 opinions
1Opinion of the CourtKane, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which partially sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner is an excavation contractor and lessor of construction equipment. Following an audit of its records by the Sales Tax Bureau of the Department of Taxation and Finance, petitioner was notified in 1976 that its sales and use tax returns had been deficient in the amount of $4,756.85,* including interest and…
2Cases cited5 opinions
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Matter of Markowitz v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1976
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Ristorante Puglia, Ltd. v. ChuAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by10 opinions
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Custom Management Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Grecian Square, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Guiragossian v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Acres Storage Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
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