Legal Opinion

Petak v. Tax Appeals Tribunal

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

Decided July 20, 1995PublishedCited by 7 opinions

1Opinion of the CourtYesawich Jr., J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner was, during the time period relevant to this appeal, the president and one of two shareholders of a corporation that owned and operated Petak’s, a delicatessen and gourmet shop on Madison Avenue in New York City. In July 1987, petitioner and the corporation were notified that Petak’s was to be the subject of a field audit, conducted by the New…

2Cases cited9 opinions

  1. Di Maria v. RossNew York Court of Appeals · 1980
  2. Bates v. CoughlinAppellate Division of the Supreme Court of the State of New York · 1988
  3. Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
  4. Jacobson v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
  5. Leogrande v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992

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3Cited by7 opinions

  1. MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
  2. Matter of Parikh v. SchmidtAppellate Division of the Supreme Court of the State of New York · 2021
  3. Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
  4. Brahms v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998
  5. Matter of Apple, Inc. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2022

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