Matter of Markowitz v. State Tax Comm'n

— 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 modified, and sustained as modified, a sales tax assessment against petitioner for the period September 1, 1968 through August 31, 1971. Respondent audited the diner-restaurant of the petitioner to determine the sales tax, if any, that was due and owing during the period in question. Ordinarily an audit of this type is done by examining guest checks given individual customers and the cash…