Legal Opinion
Custom Management Corp. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 30, 1989PublishedCited by 8 opinions
1Opinion of the CourtMercure, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which partially sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner sets up and manages food service operations and facilities at various educational and health care institutions. Petitioner has separate written contracts with each of its institutional clients setting forth the details of the various responsibilities and rights accorded to each party thereunder. Typically, the client provides…
2Cases cited5 opinions
- Meese v. MillerAppellate Division of the Supreme Court of the State of New York · 1981
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Laux Advertising, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by8 opinions
- 21 Club, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
- Helmsley Enterprises, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Statharos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2003
- West Valley Nuclear Services Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- EchoStar Satellite Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
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