Legal Opinion
On the Rox Liquors, Ltd. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided October 30, 1986PublishedCited by 5 opinions
1Opinion of the Court
A Department of Taxation and Finance audit of petitioner, a retail wine and liquor store operator, for the period commencing September 1, 1977 through August 31, 1980, found petitioner’s books and records, though otherwise generally adequate, insufficient in that there was no way the auditors could verify the substantial volume of sales reported to have been made to exempt organizations; petitioner professed to have made 26% of its gross sales of $1,384,691 to such organizations. It was petitioner’s practice, when a purchase was purportedly made on behalf of an organization whose tax…
2Cases cited4 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Finserv Computer Corp. v. TullyAppellate Division of the Supreme Court of the State of New York · 1983
- MATTER OF FINSERV COMPUTER CORP. v. TullyNew York Court of Appeals · 1984
- Sunny Vending Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
3Cited by5 opinions
- Sol Wahba, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Continental Arms Corp. v. State Tax CommissionNew York Court of Appeals · 1988
- Ace Provision & Luncheonette Supply, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Mendon Leasing Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- Academy Beer Distributors, Inc. v. Commissioner of New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994