Legal Opinion

Goldman v. Chu

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

Decided March 26, 1987PublishedCited by 1 opinion

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

Petitioners are the responsible corporate officers of Duplad Copier Corporation (Duplad) which, in 1975, commenced business leasing, distributing and servicing photocopier machines manufactured by Minolta Corporation (Minolta). On September 25, 1981, Duplad, being indebted to Minolta for $3,300,000 for goods provided, entered into a…

2Cases cited5 opinions

  1. W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
  2. Audell Petroleum Corp. v. New York State Tax CommissionNew York Court of Appeals · 1987
  3. Carmine Restaurant, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  4. James G. Kennedy & Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
  5. Skaggs-Walsh, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

3Cited by1 opinion

  1. In Re DeCato Bros., Inc.Supreme Court of Vermont · 1988

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