Legal Opinion
Chemical Bank v. Tully
Appellate Division of the Supreme Court of the State of New York
Decided June 2, 1983PublishedCited by 7 opinions
1Opinion of the CourtOpinion Of The Court Mahoney, P. J.
Based on a field audit of the books of petitioner, the Sales Tax Bureau of the Department of Taxation and Finance determined that petitioner owed $1,576,580 in sales and use taxes for the period of September 1, 1972 through February 29,1976. Of that amount, $304,912.31 was attributable to payments petitioner made to food service management companies that operated petitioner’s employee cafeterias and dining rooms at diverse locations in New York City. Pursuant to the contract between petitioner and the food management companies, petitioner guaranteed such companies a set percentage of profit,…
2Cases cited3 opinions
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Albany Calcium Light Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Stouffer Management Food Service, Inc. v. TullyNew York Supreme Court · 1978
3Cited by7 opinions
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Sunny Vending Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- 595 Investors Ltd. Partnership v. BidermanNew York Supreme Court · 1988
- Credit Bureau of Central New York, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
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