Legal Opinion
Continental Arms Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided May 28, 1987PublishedCited by 3 opinions
1Opinion of the CourtHarvey, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent State Tax Commission which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The issues in this proceeding are (1) whether petitioner’s sale of firearms to foreigners is subject to the State’s sales and use tax and (2) whether respondents properly used a "test period” audit to assess tax liability. In June 1983, the Audit Division of the Department of Taxation and Finance issued to petitioner a notice…
2Cases cited7 opinions
- Hostetter v. Idlewild Bon Voyage Liquor Corp.Supreme Court of the United States · 1964
- Evco v. JonesSupreme Court of the United States · 1972
- Mohawk Airlines, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1980
- Allen v. Commissioner of Social ServicesAppellate Division of the Supreme Court of the State of New York · 1986
- Allied New York Services, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Ace Provision & Luncheonette Supply, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- David Hazan, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1989
- Arnmart Wholesale Beer Distributors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988