Legal Opinion
Mera v. Tax Appeals Tribunal of the State
Appellate Division of the Supreme Court of the State of New York
Decided May 12, 1994PublishedCited by 12 opinions
1Opinion of the CourtPeters, 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.
Petitioner was the sole corporate officer of John Mera Associates, Inc. (hereinafter Associates) and J.T.M. Group, Inc. (hereinafter JTM) which in succession operated a direct-mail advertising business under the name Coup-Pak. An audit of Coup-Pak’s operations through the two aforementioned corporations was conducted by the Division of Taxation of the…
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