Legal Opinion
James G. Kennedy & Co. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided December 4, 1986PublishedCited by 4 opinions
1Opinion of the Court
— Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law article 28.
Petitioners are a general building contractor licensed to do business in New York and two of its principal officers. To determine whether sales taxes had been properly paid on purchases and collected on sales of services made by petitioners, the Audit Division of the Department of Taxation and…
2Cases cited6 opinions
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- East 56th Plaza, Inc. v. AbramsAppellate Division of the Supreme Court of the State of New York · 1983
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Koren-Di Resta Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Sloan's Supermarkets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Goldman v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Arnmart Wholesale Beer Distributors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988