Legal Opinion

Fairbank Farms, Inc. v. Kasza

New York Supreme Court

Decided January 26, 1977PublishedCited by 2 opinions

1Opinion of the CourtJoseph J. Sedita, J.

Petitioners seek an order pursuant to CPLR article 78 to prohibit respondent tax examiners from assessing petitioners for additional sales taxes. Respondents have requested an order dismissing this petition pursuant to CPLR 7804 (subd [f]).

Petitioner Fairbank Farms, Inc., and another corporation share garage space for the maintenance and repair of their trucks. These corporations wished to discontinue a complicated dual system of labor costs, parts procurement and other garage costs. The system they devised involved the payment of all costs and the procurement of necessary labor and parts…

2Cases cited7 opinions

  1. Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
  2. Leventhal v. MichaelisNew York Supreme Court · 1961
  3. Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
  4. Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1975
  5. Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Supreme Court · 1970

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3Cited by2 opinions

  1. Genesee Hospital v. KramarskyNew York Supreme Court · 1978
  2. Fairbank Farms, Inc. v. KaszaAppellate Division of the Supreme Court of the State of New York · 1979

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