Legal Opinion
Burger King, Inc. v. State Tax Commission
New York Court of Appeals
Decided December 22, 1980PublishedCited by 59 opinions
1Opinion of the Court
OPINION OF THE COURT
Fuchsberg, J.
In this consolidated article 78 proceeding, brought on, in the nature of certiorari, by three business-related taxpayers, the State Tax Commission asks us to review an order of the Appellate Division which modified an order of the Supreme Court which, in part, had annulled the commission’s determinations denying petitioners’ applications for revision of sales tax assessments. In particular, in the context of the “fast food” restaurant business, this appeal poses issues that test the scope of subdivision (a) of section 1105 of the Tax Law, which imposes taxes…
2Cases cited4 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- American Molasses Co. v. McGoldrickNew York Court of Appeals · 1939
- Colgate-Palmolive-Peet Co. v. JosephNew York Court of Appeals · 1955
- Dairylea Cooperative Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by59 opinions
- Flacke v. Onondaga Landfill Systems, Inc.New York Court of Appeals · 1987
- Sun Beach Real Estate Development Corp. v. AndersonAppellate Division of the Supreme Court of the State of New York · 1983
- Elias Bros. Restaurants, Inc. v. Treasury DepartmentMichigan Supreme Court · 1996
- MacKe Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1984
- Besser v. E. R. Squibb & Sons, Inc.Appellate Division of the Supreme Court of the State of New York · 1989
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