Legal Opinion
Ippolito v. Commissioner of New York State Department of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided April 10, 2014Published
1Opinion of the CourtStein, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Cai Restaurant, Inc. operates a restaurant, pizzeria, wine cellar and steak house known as Christiano’s, and petitioner is its chairperson and/or chief executive officer. In 2006, the Department of Taxation and Finance conducted a field audit of Cal’s business operations in connection with outstanding sales and use taxes owed for the period September 1,…
2Cases cited5 opinions
- Cohen v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Blodnick v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Dolan v. New York State Department of Civil ServiceAppellate Division of the Supreme Court of the State of New York · 2003
- Hall v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007