Matter of HDV Manhattan, LLC v. Tax Appeals Trib. of The State of New York
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtClark, 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 a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioners, a limited liability company and its members, operate the Hustler Club, an adult establishment that offers live, semi-nude entertainment to its patrons in Manhattan. 1 The club’s public area is comprised of a main stage surrounded by tables and chairs and two additional stages located on balconies on opposite sides of the club overlooking the main…
2Cases cited16 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Di Maria v. RossNew York Court of Appeals · 1980
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- O'Brien v. SpitzerNew York Court of Appeals · 2006
- Charter Development Co. v. City of BuffaloNew York Court of Appeals · 2006
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3Cited by13 opinions
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- Matter of White v. State of N.Y. Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2021
- Matter of Strata Skin Sciences, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
- Matter of Strata Skin Sciences, Inc. v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2024
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