Legal Opinion
Urban Liquors, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 7, 1982PublishedCited by 13 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 Commisson which sustained the imposition of additional sales and use taxes in the amount of $8,769.64 for the period March 1, 1972 through February 28, 1975. Petitioner Urban Liquors, Inc., is the corporate owner and operator .of a retail liquor store in Brooklyn, New York. The individual petitioner is the sole shareholder of the corporation. A random audit conducted in 1975 by the Sales Tax Bureau revealed…
2Cases cited3 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by13 opinions
- Day Surgicals, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Hylton v. StateCourt of Appeals of Texas · 1984
- Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Giordano v. 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
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