Legal Opinion
Henry v. Wetzler
New York Court of Appeals
Decided December 15, 1993PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The judgment of the Appellate Division should be affirmed, with costs.
Petitioner, an officer of a company that owns, publishes and distributes several shopping newspapers, commenced this CPLR article 78 proceeding to challenge a determination of the Tax Appeals Tribunal requiring payment of sales and use taxes due on certain purchases of equipment and electricity by the company that occurred between 1982 and 1985 (see, Tax Law § 1105 [a], [b]; § 1110). It is undisputed that the equipment and electrical power in question were used in the production of…
2Cases cited4 opinions
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Arkansas Writers' Project, Inc. v. RaglandSupreme Court of the United States · 1987
- Leathers v. MedlockSupreme Court of the United States · 1991
- Henry v. WetzlerAppellate Division of the Supreme Court of the State of New York · 1992
3Cited by15 opinions
- Xo New York, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2008
- Karay Restaurant Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- University Heights Nursing Home v. ChassinAppellate Division of the Supreme Court of the State of New York · 1997
- Civil Service Employees Ass'n, Local 1000 v. AngelloAppellate Division of the Supreme Court of the State of New York · 2000
- Mary T. Probst Family Trust v. Zoning Board of Appeals of Town of HoriconAppellate Division of the Supreme Court of the State of New York · 2010
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