Legal Opinion
Aero Mayflower Transit Co. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 27, 1988Published
1Opinion of the CourtWeiss, 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 which sustained a highway use tax assessment imposed under Tax Law article 21.
On November 23, 1982, the Department of Taxation and Finance assessed additional highway use taxes (both for truck mileage and fuel use) pursuant to Tax Law article 21 against petitioner, a large foreign transportation corporation licensed to do business in this State, for the audit period October 31, 1978 through June 30, 1982. Employing a test-period…
2Cases cited5 opinions
- 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
- Lakeland Farms Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1972
- Consolidated Freightways Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
- Consolidated Freightways Corp. of Delaware v. TullyNew York Court of Appeals · 1983