Legal Opinion

Sapolin Paints Inc. v. Tully

Appellate Division of the Supreme Court of the State of New York

Decided December 16, 1976PublishedCited by 2 opinions

1Opinion of the Court

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which assessed a tax deficiency against petitioner Sapolin Paints Inc. Sapolin Paints Inc. is a New York corporation engaged in the manufacture and sale of paints and related products which are sold to wholesale distributors, including two wholly owned subsidiaries, and directly to retailers. Hydraposit Applications, Inc., after a period of operation as a division of Sapolin Paints Inc., was…

2Cases cited5 opinions

  1. Lefrak Forest Hills Corp. v. GalvinAppellate Division of the Supreme Court of the State of New York · 1972
  2. Lefrak Forest Hills Corp. v. GalvinNew York Court of Appeals · 1973
  3. Fedders Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
  4. Montauk Improvement, Inc. v. ProcaccinoAppellate Division of the Supreme Court of the State of New York · 1976
  5. Alpha Computer Service Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976

3Cited by2 opinions

  1. Trans-Lux Corp. v. MeehanConnecticut Superior Court · 1993
  2. Fuel Boss, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987

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