Legal Opinion
Orvis Co. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided May 26, 1994PublishedCited by 3 opinions
1Opinion of the CourtWhite, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
On February 23, 1981, the Audit Division of respondent Department of Taxation and Finance (hereinafter the Department) wrote to petitioner, a Vermont corporation engaged in mail order sales of merchandise throughout the United States, requesting information regarding its activities in New York. Thomas Vaccaro, petitioner’s treasurer, made the following…
2Cases cited6 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- People v. MaherNew York Court of Appeals · 1992
- Allied-Signal Inc. v. Commissioner of FinanceNew York Court of Appeals · 1991
- L. L. Bean, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1986
- Mobley v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
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3Cited by3 opinions
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995
- Vermont Information Processing, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Orvis Co. v. Tax Appeals TribunalNew York Court of Appeals · 1995