Matter of Wolkowicki v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtEgan Jr., 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 sustaining sales and use tax assessments imposed under Tax Law articles 28 and 29.
At all times relevant, petitioner Winners Garage, Inc. was a taxicab agent licensed by the New York City Taxi and Limousine Commission (hereinafter TLC) that operated a fleet of New York City medallion taxicabs. Petitioner Ruth Wolkowicki was the president and 100% shareholder of Winners Garage, and petitioner Lev Wolkowicki was its vice-president. Winners…
2Cases cited10 opinions
- Rubin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Roebling Liquors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
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- Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017
- Jay's Distributors, Inc. v. BooneAppellate Division of the Supreme Court of the State of New York · 2017
- Jay's Distributors, Inc. v. BooneAppellate Division of the Supreme Court of the State of New York · 2017
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