Legal Opinion
Sheppard-Pollack, Inc. v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided November 9, 1978PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Larkin, J.
The facts are not in dispute. During the period January 1, 1968 through December 31, 1974, petitioner paid sales taxes, in the amount of $3,300.11, on receipts for the services of removing debris resulting from demolition in connection with the performance of contracts for capital improvements to real property. By letter dated July 23, 1971, the Building Contractors Employers Association, acting on behalf of petitioner and other members, protested the imposition of sales tax on such services and requested a ruling. More than three years later, on November 4,…
2Cases cited5 opinions
- Bender v. New York City Health & Hospitals Corp.New York Court of Appeals · 1976
- Robinson v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1965
- Buffalo Hebrew Christian Mission, Inc. v. City of SyracuseAppellate Division of the Supreme Court of the State of New York · 1969
- Turner Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Wolfram v. AbbeyAppellate Division of the Supreme Court of the State of New York · 1976
3Cited by5 opinions
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- Allen v. Board of RegentsAppellate Division of the Supreme Court of the State of New York · 1988
- Classic Pools, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- New York University v. ReganAppellate Division of the Supreme Court of the State of New York · 1982
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1978