Legal Opinion
John Gallin & Son, Inc. v. Eristoff
Appellate Division of the Supreme Court of the State of New York
Decided March 10, 2005Published
1Opinion of the CourtCrew Iii, 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.
In August 1999, petitioner, a general contractor engaged in the business of reconstmcting interior office space in the New York metropolitan area, applied for a refund of sales taxes paid to subcontractors for floor covering installed during the reconstruction of existing office spaces in various buildings. The Division of Taxation denied the request and,…
2Cases cited4 opinions
- Federal Deposit Insurance v. Commissioner of Taxation & FinanceNew York Court of Appeals · 1993
- Dental Society v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Dental Soc'y of the State v. New York State Tax Comm'nNew York Court of Appeals · 1985
- Astoria Generating Co. v. General Counsel of New York State Departmant of Environmental ConservationAppellate Division of the Supreme Court of the State of New York · 2002