Legal Opinion
Jericho Boats of Smithtown, Inc. v. State Tax Commission of Department of Taxation
Appellate Division of the Supreme Court of the State of New York
Decided October 20, 1988PublishedCited by 1 opinion
1Opinion of the CourtKane, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The issue before us is whether respondent properly determined that petitioner was responsible for the collection and payment of sales taxes in connection with certain sales of secondhand boats for which petitioner had acted as a broker. At the hearing held upon petitioner’s request for a redetermination, testimony and evidence was presented which…
2Cases cited7 opinions
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- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
- Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
- MATTER OF ALAN DREY CO., INC. v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1979
- Manhattan Cable Television, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Walsh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994