Legal Opinion
Rochester Independent Packer, Inc. v. Heckelman
New York Supreme Court
Decided November 5, 1975PublishedCited by 2 opinions
1Opinion of the CourtA. Franklin Mahoney, J.
In this CPLR article 78 proceeding petitioner seeks an order vacating and annulling a determination of the State Tax Commission that petitioner is not entitled to a refund of sales and use tax assessed pursuant to article 28 of the Tax Law.
Despite the fact that a hearing was held before the State Tax Commission and that body gave its decision, this matter is *1065not transferable to the Appellate Division, Third Department. The issue of substantial evidence is not involved, the matter being presented as a pure question of law (CPLR 7804, subd [g]X
This article 78 proceeding is to review…
2Cases cited3 opinions
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- People v. Brooklyn Garden Apartments, Inc.New York Court of Appeals · 1940
- MTR. OF ATL. GULF & PAC. CO. v. GerosaNew York Court of Appeals · 1965
3Cited by2 opinions
- St. Joe Resources Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- St. Joe Resources Co. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987