Matter of American Food & Vending Corporation v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMulvey, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining tax assessments imposed under Tax Law articles 28 and 29.
Petitioner is a New York corporation in the business of providing culinary and refreshment services to educational institutions, sports arenas, hospitals, corporations and other businesses. In 2003, petitioner’s principal place of business (hereinafter the facility) was in Onondaga County within an established empire zone. Petitioner was certified as a qualified empire zone…
2Cases cited11 opinions
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- 677 New Loudon Corp. v. State of New York Tax Appeals TribunalNew York Court of Appeals · 2012
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
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