Legal Opinion
Korea v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 29, 1981PublishedCited by 12 opinions
1Opinion of the Court
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 the State Tax Commission which sustained imposition of additional sales and use taxes in the amount of $6,504.40 plus interest and penalties of $2,491.93 for a total of $8,996.33 for the periods June 1,1973 through May 31,1976. Petitioner owned and operated Korba’s Restaurant in Binghamton, New York. In this proceeding, petitioner challenges respondent’s auditing techniques and contends that his records contain all the…
2Cases cited5 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
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- Murray's Wines & Liquors v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- Sakran v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by12 opinions
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Day Surgicals, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Karay Restaurant Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Christ Cella, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- King Crab Restaurant Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
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