Legal Opinion
Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.
Appellate Division of the Supreme Court of the State of New York
Decided June 29, 2017No. 523242PublishedCited by 3 opinions
1Opinion of the CourtGarry, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining sales and use tax assessments imposed under Tax Law articles 28 and 29.
Petitioner is the sole owner and president of Capital One Construction, Inc., a general contractor engaged in the construction of commercial and residential properties. The Division of Taxation of respondent Department of Taxation and Finance audited the records of Capital One with respect to its sales and use tax liability, for the period between March 1, 2004…
2Cases cited11 opinions
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Rubin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Lake Grove Entertainment, LLC v. MegnaAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Matter of CLM Assoc., LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2020
- Matter of M&Y Devs. Inc. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2022
- Matter of Zuckerman v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2019