Blue Spruce Farms, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Appeal from a judgment of the Supreme Court at Special Term (Pennock, J.), entered April 29,1983 in Albany County, which granted petitioner’s application, in a proceeding pursuant to CPLR article 78, to annul a determination of the State Tax Commission denying petitioner’s application for a State sales tax refund. Petitioner raises and sells rats and mice for use in research laboratories. Petitioner sought a refund of $18,668.50 in local and State sales taxes paid on feed and chemicals for its animals from June 1,1976 to June 1,1979 pursuant to section 1115 (subd [a], par [6]) of the Tax Law.…
2Cases cited6 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Young v. BragaliniNew York Court of Appeals · 1958
- Koner v. ProcaccinoNew York Court of Appeals · 1976
- Lakeland Farms Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- General Mills Restaurant Group, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Reader's Digest Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
17 more not listed; retrieve them via the Exa API.