Legal Opinion
F & W Oldsmobile, Inc. v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 20, 1984PublishedCited by 8 opinions
1Opinion of the Court
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied petitioner’s application for refund of penalties and interest imposed for failure to timely pay sales and use taxes.
Petitioner, engaged in the sale and servicing of new and used automobiles, filed sales and use tax returns for December, 1979 and January, February and March, 1980 without remitting $108,507.41 due for said months. On October 23, 1980, the business was sold and $110,000,…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- MATTER OF LIBERMAN v. GallmanNew York Court of Appeals · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
- Bachman v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by8 opinions
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Auerbach v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Carbide Chemicals & Plastic Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
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