Legal Opinion
CoData Corp. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided July 19, 1990PublishedCited by 3 opinions
1Opinion of the CourtMercure, 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 which partially sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The Audit Division of the Department of Taxation and Finance conducted a sales and use tax audit of petitioner, a manufacturer and supplier of fire alarm and communication systems, for the period March 1, 1979 through February 29, 1984. The Audit Division disallowed credits for bad debts totaling $3,985.99 claimed in petitioner’s amended sales tax…
2Cases cited5 opinions
- Trump-Equitable Fifth Avenue Co. v. GliedmanNew York Court of Appeals · 1982
- Marx v. BragaliniNew York Court of Appeals · 1959
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Merrick Estates Civic Ass'n v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
3Cited by3 opinions
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