Legal Opinion
Shanty Hollow Corp. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 6, 1985PublishedCited by 5 opinions
1Opinion of the Court
Yesawich, Jr., J.
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 respondent’s determination which sustained a sales and compensating use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner takes exception to respondent’s sales tax assessment on its purchase of snow-making machinery and rental lockers. The material facts are essentially undisputed.
Petitioner owns and operates a recreational ski area known as Hunter Mountain Ski Bowl in Greene County. Because natural snowfall…
2Cases cited6 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Bathrick Enterprises, Inc. v. MurphyAppellate Division of the Supreme Court of the State of New York · 1967
- Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
- Midland Asphalt Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Delta Sonic Car Wash Systems, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Darien Lake Fun Country, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- People v. WrightCriminal Court of the City of New York · 2009