Legal Opinion
Oak Beach Inn Corp. v. Wexler
Appellate Division of the Supreme Court of the State of New York
Decided February 1, 1990PublishedCited by 5 opinions
1Opinion of the CourtLevine, J.
Petitioner operates a night club in the Town of Babylon, Suffolk County. Its revenue is derived from the sale of food from a snack bar, beer, liquor, wine, cigarettes, soda and admission fees. It also had a restaurant on premises for a seven-month period in the latter part of 1980 and early 1981. In July 1980, the Department of Taxation and Finance began a sales tax audit of petitioner’s establishment for the period September 1, 1977 through November 30, 1980. The Department’s auditor requested all of petitioner’s pertinent records, including journals, ledgers, sales and purchase invoices,…
2Cases cited6 opinions
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Licata v. ChuNew York Court of Appeals · 1985
- Korea v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
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3Cited by5 opinions
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Bitable on Broadway, Inc. v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1993
- Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013
- Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013