Legal Opinion
Outdoor Amusement Business Ass'n v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided November 13, 1981No. Appeal No. 1PublishedCited by 4 opinions
1Opinion of the Court
Judgment reversed, without costs, and judgment declared in favor of defendant. Memorandum: Plaintiffs, operators of various carnival games and an association of such operators, commenced this declaratory judgment action challenging, inter alia, the determinations of defendant State Tax Commission (Commission) of sales taxes owed on the gross receipts of the games operated by plaintiffs in this State. After a nonjury trial judgment was awarded plaintiffs declaring that the gross receipts from the operation of the games were not subject to a sales tax pursuant to article 28 of the Tax Law, that…
2Cases cited7 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Steinbeck v. GerosaNew York Court of Appeals · 1958
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
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3Cited by4 opinions
- 1605 Book Center, Inc. v. Tax Appeals TribunalNew York Court of Appeals · 1994
- Fairland Amusements, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- 1605 Book Center, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Fairland Amusements, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985