Arthur Treacher's Fish & Chips, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Greenblott, J. P.
Under a master franchise agreement, dated August 27, 1970, petitioner, Arthur Treacher’s Fish & Chips, Inc., granted A.E.K. Enterprises, Inc. (A.E.K.) permission to operate five Arthur Treacher’s Fish and Chips restaurants. On December 19, 1976 petitioner and A.E.K. entered into a written agreement whereby petitioner agreed to purchase the restaurants of A.E.K. and terminate the master franchise agreement.
By a notice and demand for payment of sales and use taxes due, dated September 23, 1977, the Department of Taxation and Finance notified petitioner that,…
2Cases cited14 opinions
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