Epstein v. New York Tax Commission

OPINION OF THE COURT

Yesawich, Jr., J.

Petitioners, Bryan and Rose, Inc. and its president, Michael Epstein, operated an establishment called My Father’s Place in Nassau County. My Father’s Place presented live musical concerts, and occasionally comedians, dancers or one-act plays, in a converted bowling alley where patrons were seated at long tables or the bar, and food and beverage were available. Approximately one half of the establishment’s gross income came from the sale of admission tickets (sold at a box office and through Ticketron outlets) and the remainder from the sale of food and…