Legal Opinion
Matter of Blackhat Chimney & Fireplace, Inc. v. Tax Appeals Tribunal of the State of New York
Appellate Division of the Supreme Court of the State of New York
Decided December 8, 2016No. 521443PublishedCited by 3 opinions
1Opinion of the Court
McCarthy, J.P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner is involved in the sale, repair and installation of chimneys and fireplaces. In October 2008, petitioner was informed that it would undergo a tax audit by the Department of Taxation and Finance to review petitioner’s sales and use tax liability. Upon completion of the audit, the Department assessed petitioner with additional tax…
2Cases cited6 opinions
- Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- CS Integrated, LLC v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2005
- S. H. B. Super Markets, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
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3Cited by3 opinions
- 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 Cushlin Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2026
- Matter of Zuckerman v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2019