Moerdler v. Tax Appeals Tribunal

Mercure, J.P.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

In January 1997, petitioner leased an automobile for a pe*779riod of 36 months. At the inception of the lease, petitioner paid sales tax on the total sum due under the lease pursuant to Tax Law § 1111 (i) (A). In May 1997, the leased vehicle was stolen and, pursuant to the terms of the lease agreement, the lease was terminated and petitioner’s…