Legal Opinion
Charles R. Wood Enterprises, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 8, 1979PublishedCited by 3 opinions
1Opinion of the Court
— Proceedings pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review determinations of the State Tax Commission which upheld sales tax assessments against petitioners. Petitioners are corporations, each of which has as its president and majority stockholder Charles R. Wood and as its principal business the ownership and operation of various attractions, displays and/or rides at either Storytown U. S. A. or Gaslight Village, amusement parks in Warren County. In these proceedings, petitioners seek the annulment…
2Cases cited4 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Martin v. GwynnAppellate Division of the Supreme Court of the State of New York · 1963
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
3Cited by3 opinions
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Honeoye Storage Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1980
- Rosenberg v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984