Legal Opinion

Chartair, Inc. v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided November 30, 1978PublishedCited by 25 opinions

1Opinion of the Court

OPINION OF THE COURT

Kane, J.

Petitioner operates a fixed base air service and flight school at the Tompkins County Airport. Its services include the sale of airplanes, aviation gasoline and supplies, and an air taxi service. In the fall of 1969, respondent audited petitioner’s operation for sales taxes remitted for the period August 1, 1965 through February 28, 1969. The audit resulted in a tax *46deficiency and assessment which included penalties and interest. After protest and a hearing, downward adjustments were made by respondent and all penalties were canceled. While the resulting monetary…

2Cases cited12 opinions

  1. Howard v. WymanNew York Court of Appeals · 1971
  2. Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
  3. Gautier v. . DitmarNew York Court of Appeals · 1912
  4. W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
  5. Hoffman v. City of SyracuseNew York Court of Appeals · 1957

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3Cited by25 opinions

  1. Mercy Hospital v. New York State Department of Social ServicesNew York Court of Appeals · 1992
  2. Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
  3. Names in News, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1980
  4. Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
  5. S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987

20 more not listed; retrieve them via the Exa API.

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