Legal Opinion

MacLeod v. Megna

Appellate Division of the Supreme Court of the State of New York

Decided July 22, 2010PublishedCited by 9 opinions

1Opinion of the CourtMcCarthy, 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 which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

*929Petitioner was the president and sole shareholder of MJM Studios of New York, Inc., a New Jersey company that specialized in fabricating and constructing architectural enhancements to buildings in several states. Respondent Department of Taxation and Finance notified petitioner that it would be conducting a field audit and required petitioner to make all…

2Cases cited8 opinions

  1. Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  2. Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
  3. Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
  4. Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
  5. Clapes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2006

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3Cited by9 opinions

  1. Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
  2. Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
  3. Matter of Emerald Intl. Holdings Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
  4. Matter of Blackhat Chimney & Fireplace, Inc. v. Tax Appeals Tribunal of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 2016
  5. 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

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