King Crab Restaurant Inc. v. Chu
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Kane, J. P.
Petitioner operates a restaurant and bar located in New York City. The Audit Division of the Department of Taxation and Finance notified petitioner that it was conducting an audit, of petitioner’s sales tax returns covering the period of June 1, 1979 through May 31, 1982. Thereafter, the Department’s tax auditor determined that the records supplied by petitioner for the audit were incomplete and inaccurate and thus were insufficient to conduct a detailed audit. Therefore, the auditor used a "test period” analysis which resulted in an estimated tax only. Based…
2Cases cited11 opinions
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