Burger King, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
The material facts are not in dispute. Burger King, Inc., a fast food restaurant operator, during the period of assessment, purchased paper products consisting of wrappers for hamburgers, cups for coffee and other drinks, sleeves for french fries and containers for milk shakes and transferred these paper products to its customers, along with the appropriate food product, for a single price. Burger King did not pay a sales tax on these paper products when it purchased them from its supplier. On July 27, 1973, the Sales Tax Bureau issued to Burger King a notice of…
2Cases cited11 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Coffman v. CoffmanAppellate Division of the Supreme Court of the State of New York · 1977
- American Molasses Co. v. McGoldrickNew York Court of Appeals · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Servomation Corp. v. State Tax CommissionNew York Court of Appeals · 1980
- American Communications Technology, Inc. v. State of New York Tax Appeal TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Imperial Manufacturing Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- American Savings Bank v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Servomation Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
2 more not listed; retrieve them via the Exa API.