Legal Opinion
Morris v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 28, 1991PublishedCited by 3 opinions
1Opinion of the Court
Weiss, J. P.
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 a sales and use tax assessment imposed under Tax Law articles 28 and 29.
When petitioners were before us approximately 2 Vi years ago, we affirmed the dismissal of their CPLR article 78 petition seeking annulment of a determination by the State Tax Commission assessing sales and use taxes against them (see, Matter of Morris v State Tax Commr., 140 AD2d 864). The *962dismissal was based upon a lack of jurisdiction due to…
2Cases cited5 opinions
- R & G Outfitters, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Top Tile Building Supply Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Morris v. State Tax CommissionerAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by3 opinions
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Pride Oil Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- In re Empire State Ballet Theatre of Western New York, Inc.Appellate Division of the Supreme Court of the State of New York · 1992