Legal Opinion
Morris v. State Tax Commissioner
Appellate Division of the Supreme Court of the State of New York
Decided May 19, 1988PublishedCited by 2 opinions
1Opinion of the Court
— Yesawich, Jr., J.
Although this matter has an extensive procedural history, including unexplained lengthy delays, only a few facts are relevant to our disposition. In October 1984, petitioners initiated this CPLR article 78 proceeding in Supreme Court, Erie County, to review the State Tax Commission’s determination of July 9, 1984 insofar as it held petitioners liable for sales and use taxes arising from mobile home sales made between March 1, 1972 and May 1973. Petitioners failed to comply with that court’s order requiring petitioners to post a bond for approximately $45,000, representing…
2Cases cited4 opinions
- 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
- Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- Day Surgicals, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
3Cited by2 opinions
- Morris v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1991
- Pride Oil Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993