Allied New York Services, Inc. v. Tully
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
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 the State Tax Commission which modified a sales and use tax assessment imposed under subdivision (c) of section 1105 of the Tax Law. Petitioner is engaged in a business which, inter alia, provides building cleaning, janitorial and equipment maintenance services for several department stores in New York City. Petitioner neither charged these customers, nor itself paid, sales tax on those services performed by its mechanical…
2Cases cited12 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Engle v. TalaricoNew York Court of Appeals · 1973
- Young v. BragaliniNew York Court of Appeals · 1958
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Matter of LGJ Restaurant, Inc.United States Bankruptcy Court, E.D. New York · 1983
- Manhattan Industries, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Reader's Digest Ass'n v. FriedlanderAppellate Division of the Supreme Court of the State of New York · 1984
- Continental Arms Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
2 more not listed; retrieve them via the Exa API.