Legal Opinion
Higgins & McLaughlin, Inc. v. New York State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided March 28, 1985PublishedCited by 7 opinions
1Opinion of the Court
Yesawich, Jr., J.
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 respondent which sustained a sales tax assessment imposed under Tax Law article 28.
In March of 1976, petitioner purchased the Florida Hotel located in Orange County from Gary Slattery for $52,500. The property consisted of a bar and grill on the ground floor, with several rental rooms or apartments above the bar and grill. Slattery and petitioner allocated $12,500 of the purchase price to business assets and…
2Cases cited3 opinions
- Pan American World Airways, Inc. v. New York State Human Rights Appeal BoardNew York Court of Appeals · 1984
- American Cyanamid & Chemical Corp. v. JosephNew York Court of Appeals · 1955
- Manhattan Industries, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1982
3Cited by7 opinions
- Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Acres Storage Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Velez v. Division of Taxation of the Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1989
- Acres Storage Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- Allied Stores Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
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