Legal Opinion
Hygrade Casket Corp. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided February 2, 1995PublishedCited by 2 opinions
1Opinion of the CourtCardona, P. 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.
Petitioner was a wholly owned subsidiary of Service Corporation International (hereinafter SCI). SCI provides a variety of funeral products and services. SCI operated 35 wholly owned funeral homes in the New York City area which it services. Petitioner purchased, stored and delivered caskets for SCI’s New York funeral homes, relieving the homes of that…
2Cases cited7 opinions
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Gun Hill Plumbing Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- 107 Delaware Associates v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Continental Arms Corp. v. State Tax CommissionNew York Court of Appeals · 1988
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3Cited by2 opinions
- Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of CLM Assoc., LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2020