Legal Opinion
Straus v. Tully
New York Court of Appeals
Decided May 1, 1979PublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
Jones, J.
Under a regulation which provides that where the proceeds of a sale have been ascertained to be uncollectible the vendor may exclude such receipts from his sales tax return, it is unreasonable for the State Tax Commission to require allocation of a partial payment on such a sale first to payment of the sales tax computed on the full purchase price.
In this proceeding brought under CPLR article 78 to annul a determination by the State Tax Commission assessing a deficiency in sales and use taxes due from petitioner for the period from August 1, 1965 through August…
2Cases cited2 opinions
- Yonkers Plumbing & Heating Supply Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- Lockport Union-Sun & Journal, Inc. v. PreischAppellate Division of the Supreme Court of the State of New York · 1959
3Cited by9 opinions
- General Electric Capital Corp. v. New York State Division of Tax AppealsNew York Court of Appeals · 2004
- Shattenkirk v. FinnertyAppellate Division of the Supreme Court of the State of New York · 1983
- Royal Indemnity Co. v. Tax Appeals TribunalNew York Court of Appeals · 1989
- East 56th Plaza, Inc. v. New York City Conciliation & Appeals BoardAppellate Division of the Supreme Court of the State of New York · 1981
- 164th Bronx Parking, LLC v. City of New YorkNew York Supreme Court · 2008
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