Legal Opinion

Koren-Di Resta Construction Co. v. State Tax Commission

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

Decided March 31, 1988PublishedCited by 6 opinions

1Opinion of the CourtMercure, J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which partially sustained sales and use tax assessments imposed under Tax Law articles 28 and 29.

Petitioner is a general building contractor involved in the construction and renovation of buildings and additions. The Audit Division of the Department of Taxation and Finance conducted a field audit to determine petitioner’s liability for sales and use taxes on items purchased by it in connection with its activities for the period…

2Cases cited10 opinions

  1. W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
  2. Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  3. Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
  4. Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
  5. S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987

5 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  2. Mattone v. State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1988
  3. A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  4. Drebin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
  5. City of New York v. New York State Department of HealthNew York Supreme Court · 1995

1 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API