Legal Opinion
Licata v. Chu
New York Court of Appeals
Decided February 21, 1985PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be reversed and the determination of the State Tax Commission reinstated, with costs.
Petitioners’ sales tax records have as their source cash register tapes which show only total sales and sales tax collected by categories, although the tape given the customer itemized each transaction. Because respondent’s auditor could not determine from the tapes available whether tax had been charged on all taxable items and whether the proper tax had been charged in each instance, the auditor’s use of a test period and markup…
2Cases cited3 opinions
- Matter of Markowitz v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1976
- Petroleum Sales & Service Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1983
- Petroleum Sales & Service, Inc. v. BouchardNew York Court of Appeals · 1984
3Cited by15 opinions
- Alexandre v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Sol Wahba, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
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