Legal Opinion

Automatique, Inc. v. Bouchard

Appellate Division of the Supreme Court of the State of New York

Decided December 8, 1983PublishedCited by 3 opinions

1Opinion of the Court

OPINION OF THE COURT

Yesawich, Jr., J.

Notices of determination and demands for payment of sales and use taxes due, together with penalty and interest thereon, were issued by the New York State Sales Tax Bureau to Automatique New York, Inc., and City Vending, Inc., predecessors to petitioner, for the period August, 1965 through August, 1967, and to Automatique New York, Inc., for the period February 28,1967 to February 28,1969. Petitioner’s predecessors contested the assessments. They claimed the assessments were barred by the Statute of Limitations and, alternatively, that they were entitled…

2Cases cited5 opinions

  1. Malat v. RiddellSupreme Court of the United States · 1966
  2. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  3. Bolden v. BlumAppellate Division of the Supreme Court of the State of New York · 1979
  4. Bolden v. BlumNew York Court of Appeals · 1979
  5. Berg v. TullyAppellate Division of the Supreme Court of the State of New York · 1983

3Cited by3 opinions

  1. Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
  2. Leisure Vue, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
  3. Hall v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985

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