Clarence R. Oliver Post Memorial, Inc. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under articles 28 and 29 of the Tax Law. H Petitioner, a nonprofit veterans’ organization, sells food and beverages at its club located in the Village of Elmira Heights, Chemung County. On August 28,1978, following an audit, a notice of determination and demand for payment of sales and use taxes due for the period December 1, 1974 through November…