Legal Opinion
New York State Restaurant Ass'n v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 28, 1978PublishedCited by 5 opinions
1Opinion of the Court
Appeal from a judgment of the Supreme Court at Special Term, entered February 16, 1978 in Albany County, upon an order which granted defendant’s motion to dismiss plaintiff’s complaint in an action for a declaratory judgment. After auditing the records of A. T. Korba’s Restaurant, an individual proprietorship owned and operated by George Korba, the State Tax Commission on September 16, 1978 served Mr. Korba with a "Notice of Determination and Demand For Payment of Sales and Use Taxes Due” for the period June 1, 1973 through May 31, 1976. The tax deficiency totaled $8,996.33. Mr. Korba,…
2Cases cited8 opinions
- Jones v. BermanNew York Court of Appeals · 1975
- Douglaston Civic Ass'n v. GalvinNew York Court of Appeals · 1974
- Rivera v. TrimarcoNew York Court of Appeals · 1975
- Slater v. GallmanNew York Court of Appeals · 1975
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
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3Cited by5 opinions
- Building Contractors Ass'n v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
- National Elevator Industry, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Friends of Pine Bush v. Planning BoardAppellate Division of the Supreme Court of the State of New York · 1979
- W. T. Wang, Inc. v. New York State Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1982
- New York State Asphalt Pavement Ass'n v. WhiteNew York Supreme Court · 1988