Atlas Linen Supply Co. v. Chu
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Harvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The principal issue in this proceeding is whether substantial evidence supports the State Tax Commission’s determination that petitioner’s purchases of linens and garments for use in providing laundering services to hospitals were not purchases "for resale” (Tax Law § 1101 [b] [4] [i] [A]) and were thus subject to…
2Cases cited9 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Matter of U-Need-A-Roll Off Corp. v. New York State Tax Comm'nNew York Court of Appeals · 1986
- Penfold v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Midland Asphalt Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
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3Cited by7 opinions
- Helmsley Enterprises, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Statharos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2003
- Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Ross-Viking Merchandise Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Artex Systems, Inc. v. UrbachAppellate Division of the Supreme Court of the State of New York · 1998
2 more not listed; retrieve them via the Exa API.