Legal Opinion
Noar Trucking Co. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided April 28, 1988PublishedCited by 5 opinions
1Opinion of the Court
— Levine, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner was incorporated in New York on February 1, 1980, and its sole business is the transportation and delivery of beer sold to retail establishments by its sister corporation, Arnmart Wholesale Beer Distributors, Inc. (hereinafter Arnmart). Arnmart previously performed its own deliveries by means of a fleet of trucks owned by…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- National Elevator Industry, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1980
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
3Cited by5 opinions
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- P-H Fine Arts, Ltd. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- 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
- BMW Pizza, Inc. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1997
- Expedia, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 2015