Classic Pools, Inc. v. New York State Tax Commission

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 determinations of the State Tax Commission which sustained two sales and use tax assessments imposed under articles 28 and 29 of the Tax Law. Petitioners, a related corporation and unincorporated business and their principal officer, seek to review two separate determinations made by respondent after separate hearings which imposed additional assessments of sales and use taxes against petitioners on the ground that they failed in each case to…