Legal Opinion
Lombard v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided October 28, 1993PublishedCited by 5 opinions
1Opinion of the Court
—Casey, 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.
Petitioner contends that the sales tax assessment for the audit period at issue was not reasonably calculated because it was based upon an inappropriate and inadequate audit method. Upon learning that petitioner was about to sell his pizza business, and concerned about the adequacy of petitioner’s records based on past experience, an auditor for…
2Cases cited6 opinions
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- Vebol Edibles, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
- Meskouris Bros. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Karay Restaurant Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Matter of Emerald Intl. Holdings Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
- Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017
- Hwang v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013
- Hwang v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2013