Legal Opinion
Bloomingdale Bros v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided July 31, 1986PublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT
Kane, J. P.
The pertinent stipulated facts are as follows. Petitioner owns and operates a chain of retail department stores in the States of New York, New Jersey, Connecticut, Massachusetts and Pennsylvania. In 1976, the State Department of Taxation and Finance issued a notice of determination and demand for sales and use taxes due for the period September 1, 1971 through August 31, 1974. This assessment, as is relevant to this case, was based on the purchase of merchandise by non-New York residents (nonresidents), as gifts for New York residents, at petitioner’s…
2Cases cited9 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
- Howitt v. Street & Smith Publications, Inc.New York Court of Appeals · 1938
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3Cited by1 opinion
- Cove Hollow Farm, Inc. v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989