Legal Opinion
Aydin v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided February 24, 2011PublishedCited by 5 opinions
1Opinion of the CourtRose, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to, among other things, review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Following a sales tax audit, petitioner was determined to owe additional sales taxes and penalties based upon the sale of fuel and cigarettes at his gas stations and convenience stores. When petitioner sought a redetermination, respondent Tax Appeals Tribunal held that Tax Law § 1111 (h) required that the cigarette excise tax be…
2Cases cited14 opinions
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
- Socony-Vacuum Oil Company, Inc. v. City of New YorkNew York Court of Appeals · 1936
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3Cited by5 opinions
- St. Denis v. Queensbury Baybridge Homeowners Ass'nAppellate Division of the Supreme Court of the State of New York · 2012
- Matter of XO Communications Servs., LLC v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
- Nelson v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2014
- Nelson v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 2014
- St. Denis v. Queensbury Baybridge Homeowners Ass'nAppellate Division of the Supreme Court of the State of New York · 2012