Luongo v. Tax Appeals Tribunal

Stein, J.E

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, among other things, sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner was the sole shareholder of Fifth Avenue Restaurant Acquisition Corporation, which operated Tuscan Square Restaurant and Marketplace. Tuscan Square was originally *1287owned and operated by Toscorp1—the parent company of Tuscan Square and other restaurants—through Toscorp’s subsidiary, Rock 51 PRTN Corporation, of…