Legal Opinion
Mareno v. State of New York Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 20, 1988PublishedCited by 3 opinions
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 sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner previously operated a gas station which was the subject of a sales tax audit in 1982. On June 18, 1982, the Department of Taxation and Finance sent petitioner, by certified mail, a notice of determination and demand for payment of sales and use taxes due in the amount of $61,295.18, including interest and penalties. The document was…
2Cases cited4 opinions
- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Matter of Agosto v. Tax Comm'n of the State of New YorkNew York Court of Appeals · 1986
- Ruggerite, Inc. v. State Tax CommissionNew York Court of Appeals · 1984
- Sunshine Developers, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
3Cited by3 opinions
- Roebling Liquors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Moore v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004