Legal Opinion
Pepsico, Inc. v. Bouchard
Appellate Division of the Supreme Court of the State of New York
Decided June 28, 1984PublishedCited by 5 opinions
1Opinion of the Court
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 the State Tax Commission which sustained a sales and use tax assessment imposed pursuant to articles 28 and 29 of the Tax Law. 11 On October 15,1975, petitioner purchased a Grumman Gulfstream aircraft (registration No. 14PC) and paid a sales and use tax of $120 to North Carolina, the *1001State where the aircraft was acquired. Since May 2, 1976, the airplane has been hangared at Westchester Airport; both before and after that date…
2Cases cited5 opinions
- Airlift International, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1976
- International Telephone & Telegraph Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- MTR. OF ATL. GULF & PAC. CO. v. GerosaNew York Court of Appeals · 1965
- Margeson v. SmithAppellate Division of the Supreme Court of the State of New York · 1973
- Atlantic Gulf & Pacific Co. v. GerosaSupreme Court of the United States · 1966
3Cited by5 opinions
- Eckerd Corp. v. BurinAppellate Division of the Supreme Court of the State of New York · 2011
- Matter of International Business Machs. Corp. & Combined Affiliates v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
- Seaboard World Airlines, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
- Socci v. StoneAppellate Division of the Supreme Court of the State of New York · 1986
- D.J.H. Construction, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988