Legal Opinion
Food Concepts, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided July 10, 1986PublishedCited by 1 opinion
1Opinion of the Court
— Main, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent *372which partially sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The Drinx Plus Company, a wholly owned subsidiary of petitioner that was later merged into petitioner, contracted in 1975 with European American Bank (EAB) to provide food service to EAB employees. Those employees purchased food from Drinx Plus at prices that reflected the subsidy that was being paid by EAB to…
2Cases cited4 opinions
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- Hanratty's/732 Amsterdam Tavern, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Stouffer Management Food Service, Inc. v. TullyNew York Supreme Court · 1978
- Albany-Edison Oxygen Co. v. TullyAppellate Division of the Supreme Court of the State of New York · 1977
3Cited by1 opinion
- Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017