Legal Opinion
We Care Transportation, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided October 24, 2002PublishedCited by 5 opinions
1Opinion of the CourtCardona, P.J.
Proceeding pursuant to CPLR article 78 (initiated in this Court *718pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained, inter alia, a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner maintains a fleet of 59 omnibuses and operates under a certificate of public convenience and necessity issued by the Department of Transportation as a common carrier of passengers with disabilities. Forty-five of the vehicles are shortened yellow buses specifically tailored for the transportation of children with disabilities and…
2Cases cited7 opinions
- Moran Towing & Transportation Co. v. New York State Tax CommissionNew York Court of Appeals · 1988
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Blue Spruce Farms, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Blue Spruce Farms, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1984
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- Golub Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
- Golub Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014
- Matter of Global Cos. LLC v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
- Matter of Sunoco, Inc. (R & M) Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026