Legal Opinion
Christ Cella, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided June 28, 1984PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
Mikoll, J.
Petitioner operates a restaurant in mid-Manhattan in New York City. The State Department of Taxation and Finance (department) audited the business in 1980 to determine whether petitioner had paid sufficient sales tax from September 1, 1976 to August 31, 1979. A “markup test” was initially employed on petitioner’s bar sales. Based on the results of this test, the auditor determined that petitioner had underreported its bar sales and recommended an assessment against petitioner of $28,641.70, plus interest and penalties. Accordingly, the department assessed…
2Cases cited2 opinions
- Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Korea v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
3Cited by7 opinions
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- King Crab Restaurant Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Travia's Inc., and MellionSupreme Court of Vermont · 2013
- Scholastic Specialty Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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