Legal Opinion
Upstate Farms Cooperative, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 2002PublishedCited by 4 opinions
1Opinion of the CourtSpain, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant *897to 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 is a dairy farm cooperative comprised of approximately 430 small dairy farmers located in western New York. Petitioner processes, packages, sells and distributes its members’ milk and milk products to retail and institutional customers (hereinafter retailers). Petitioner packages the milk and milk products in cartons or jugs which it delivers to…
2Cases cited10 opinions
- Majewski v. Broadalbin-Perth Central School DistrictNew York Court of Appeals · 1998
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- People v. RyanNew York Court of Appeals · 1937
- New York State Bankers Ass'n v. AlbrightNew York Court of Appeals · 1975
- Rosner v. Metropolitan Property & Liability InsuranceNew York Court of Appeals · 2001
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
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- 21 Club, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2010
- Matter of Gans v. New York State Tax Appeals Trib.Appellate Division of the Supreme Court of the State of New York · 2021
- Sherwin-Williams Co. v. Tax Appeals Tribunal of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004