Club Marakesh, Inc. v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCasey, 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 State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner, the operator of a Long Island discotheque, argues that respondent State Tax Commission erred in using external indices to determine petitioner’s revenues and that the methodology used by the Tax Commission to arrive at a revenue figure was so flawed that the determination must be annulled. We reject these…
2Cases cited8 opinions
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Matter of Markowitz v. State Tax Comm'nAppellate Division of the Supreme Court of the State of New York · 1976
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
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3Cited by7 opinions
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- Sarantopoulos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Lombard v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Oak Beach Inn Corp. v. WexlerAppellate Division of the Supreme Court of the State of New York · 1990
2 more not listed; retrieve them via the Exa API.