Legal Opinion
Mendon Leasing Corp. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided December 10, 1987PublishedCited by 3 opinions
1Opinion of the Court
— Yesawich, Jr., J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner, the operator of a large-scale motor vehicle leasing business, sold approximately 370 vehicles in three years from its rental fleet for which it neither collected nor paid sales taxes. Following a formal hearing, respondent reduced to $38,098.20 a determination by the Audit Division of the Department of Taxation and…
2Cases cited3 opinions
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- Savemart, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
- On the Rox Liquors, Ltd. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
3Cited by3 opinions
- Felix Industries, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Jericho Boats of Smithtown, Inc. v. State Tax Commission of Department of TaxationAppellate Division of the Supreme Court of the State of New York · 1988
- Arnmart Wholesale Beer Distributors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988