Statharos v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
—Peters, 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 an assessment of sales and use taxes imposed under Tax Law articles 28 and 29.
In 1994, the Department of Taxation and Finance (hereinafter Department) and the Metropolitan Taxicab Board of Trade (hereinafter MTBOT), which represents fleet taxi companies,1 agreed that the sales tax for the rental of a taxi would be calculated at the rate of $24 per shift. In October 1995, petitioner’s company, not a fleet but a…
2Cases cited11 opinions
- In re Charles A. Field Delivery Service, Inc.New York Court of Appeals · 1985
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- American Locker Co. v. City of New YorkNew York Court of Appeals · 1955
- Suburban Restoration Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2002
- Helmsley Enterprises, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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3Cited by8 opinions
- Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
- Metropolitan Taxicab Board of Trade v. New York City Taxi & Limousine CommissionNew York Supreme Court · 2009
- Matter of Strata Skin Sciences, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
- Matter of Strata Skin Sciences, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
- Darman Building Supply Corp. v. MattoxAppellate Division of the Supreme Court of the State of New York · 2013
3 more not listed; retrieve them via the Exa API.