Legal Opinion
North Shore Cadillac-Oldsmobile, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 30, 2004PublishedCited by 1 opinion
1Opinion of the CourtMugglin, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2106) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
By mid-1998, Ronald Cadillac-Oldsmobile, Inc. had two serious financial problems. First, it had filed sales and use tax returns with the state for the periods from December 1, 1995 through November 30, 1997 but had only paid minimal amounts of the taxes due. As a result, the Department of Taxation and Finance, Division of Taxation (hereinafter Division),…
2Cases cited9 opinions
- Society of Plastics Industry, Inc. v. County of SuffolkNew York Court of Appeals · 1991
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- American Metal Finishers, Inc. v. PalleschiAppellate Division of the Supreme Court of the State of New York · 1977
- Harcel Liquors, Inc. v. Evsam Parking, Inc.New York Court of Appeals · 1979
- Sverdlow v. BatesAppellate Division of the Supreme Court of the State of New York · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005