McCluskey's Steak House, Inc. v. State Tax Commission

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, with certain modifications, sustained an assessment of sales and use taxes against petitioner for the period September 1, 1971 through August 31, 1974. Petitioner’s restaurant operations from September 1, 1971 through August 31, 1974 were audited by the Sales Tax Bureau and resulted in the issuance of a determination finding a sales and use tax deficiency, exclusive of interest and penalties, in…