A & J Gifts Shop—Josephine Vanni v. Chu
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Mikoll, 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 the State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner was a small family-owned partnership comprised of Josephine and Eugene Vanni and Adele and Francis Got-tron, which sold brass and copper knickknacks and household items from two locations on weekends. The Vannis sold goods at garage sales in Suffolk County, while the Gottrons operated out of a flea market in…
2Cases cited7 opinions
- Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Giuliano v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Grecian Square, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Koren-Di Resta Construction Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Mera v. Tax Appeals Tribunal of the StateAppellate Division of the Supreme Court of the State of New York · 1994
- Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Sarantopoulos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
4 more not listed; retrieve them via the Exa API.