Legal Opinion
Between the Bread II, Ltd. v. Urbach
Appellate Division of the Supreme Court of the State of New York
Decided December 12, 1996PublishedCited by 9 opinions
1Opinion of the Court
—White, J.
Proceeding pursuant to CPLR article 78 (initiated
in this Court pursuant to Tax Law § 2016) to prohibit respondents from imposing a sales tax on petitioner pursuant to Tax Law article 28.
The petition in this proceeding must be dismissed based on petitioner’s failure to exhaust its administrative remedies. There has been no final determination by the Tax Appeals Tribunal which is a prerequisite for judicial review under Tax Law § 2016 (see, Matter of R.A.F. Gen. Partnership v Division of Tax Appeals, 206 AD2d 572), and we are not persuaded that petitioner’s case falls within any of…
2Cases cited4 opinions
- Compass Adjusters & Investigators, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- Kallenberg Meat Products, Inc. v. O'CleireacainAppellate Division of the Supreme Court of the State of New York · 1994
- Durham Temporaries, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- R.A.F. General Partnership v. Division of Tax AppealsAppellate Division of the Supreme Court of the State of New York · 1994
3Cited by9 opinions
- Amazon.com, LLC v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2010
- Finch, Pruyn & Co. v. KearnsAppellate Division of the Supreme Court of the State of New York · 2001
- Cullen v. New York State Division of Tax AppealsAppellate Division of the Supreme Court of the State of New York · 2006
- Cavalieri v. Commissioner of the State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1998
- Tennessee Gas Pipeline Co. v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000
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