Legal Opinion
Matter of Wegmans Food Mkts., Inc. v. Tax Appeals Trib. of The State of New York
Appellate Division of the Supreme Court of the State of New York
Decided November 22, 2017PublishedCited by 2 opinions
1Opinion of the Court
Egan Jr., J.P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal denying petitioner’s request for certain refunds of sales and use tax imposed under Tax Law articles 28 and 29.
Petitioner is a regional supermarket chain headquartered in the City of Rochester, Monroe County, which operates retail locations in several states, including approximately 50 locations throughout New York. As part of its business operations, petitioner monitors the retail prices charged by its competitors in order to…
2Cases cited18 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Young v. BragaliniNew York Court of Appeals · 1958
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
13 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Matter of Civil Serv. Empls. Assn., Inc., Local 1000, AFSCME, AFL-CIO v. Olympic Regional Dev. Auth.Appellate Division of the Supreme Court of the State of New York · 2018
- The Matter of Wegmans Food Markets v. Tax Appeals Tribunal of the State of New YorkNew York Court of Appeals · 2019