Massa v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Appeal from a judgment of the Supreme Court at Special Term (Klein, J.), entered August 26,1983 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for lack of jurisdiction. 11 On December 24, 1982, respondent rendered a decision on petitioner’s appeal from three notices of determination and demand for payment of sales and use taxes. On April 19, 1983, petitioner instituted this CPLR article 78 proceeding to review respondent’s determination. Respondent then moved to dismiss the petition, alleging that Supreme Court did…
2Cases cited7 opinions
- R & G Outfitters, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
- Parsons v. State Tax CommissionNew York Court of Appeals · 1974
- Top Tile Building Supply Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Cooper v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- Gage v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
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3Cited by15 opinions
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- Halperin v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Skaperdas v. DirectorNew Jersey Tax Court · 1994
- Morris v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
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