Komp v. State Tax Commission

This is a proceeding pursuant to article 78 of the CPLB. to review a determination of respondent which, among other things, after a hearing determined that petitioners, as proprietors of a restaurant and tavern duly licensed for the sale of beer and other alcoholic beverages, were responsible for the sales tax imposed upon sale of beer regardless of whether the tax was collected from customers.

Although a hearing has been held pursuant to statutory provision and at the request of the petitioners, the question presented for determination is one solely of law, and thus not necessarily…