Legal Opinion

Top Tile Building Supply Corp. v. New York State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided May 12, 1983PublishedCited by 21 opinions

1Opinion of the Court

— Appeal from a judgment of the Supreme Court at Special Term (Cobb, J.), entered September 20, 1982 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to annul a determination of the New York State Tax Commission which upheld in part and modified in part notices of determination of additional sales and use taxes due. Following a formal hearing, respondents modified in part (in petitioners’ favor) notices of determinations and demands for payment of sales and use taxes due, and as modified, denied applications for revisions. Respondents’…

2Cases cited8 opinions

  1. Kovarsky v. Housing & Development AdministrationNew York Court of Appeals · 1972
  2. Press v. County of MonroeNew York Court of Appeals · 1980
  3. Overhill Building Co. v. DelanyNew York Court of Appeals · 1971
  4. Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
  5. Matter of Western Electric Co. v. TaylorNew York Court of Appeals · 1938

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3Cited by21 opinions

  1. R & G Outfitters, Inc. v. BouchardAppellate Division of the Supreme Court of the State of New York · 1984
  2. University Club v. City of New YorkCourt of Appeals for the Second Circuit · 1988
  3. DiMiero v. Livingston-Steuben-Wyoming County Board of Cooperative Educational ServicesAppellate Division of the Supreme Court of the State of New York · 1993
  4. Massa v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  5. CECOS International, Inc. v. JorlingDistrict Court, N.D. New York · 1989

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