Legal Opinion
P-H Fine Arts, Ltd. v. New York State Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided May 2, 1996PublishedCited by 4 opinions
1Opinion of the Court
Mikoll, 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 which sustained assessments of sales and use taxes imposed under Tax Law articles 28 and 29.
In December 1988, the Department of Taxation and Finance (hereinafter the Department) issued petitioner P-H Fine Arts, Ltd. (hereinafter Fine Arts), a corporation engaged in the business of buying and selling of artwork, two notices of determination and demands for payment of sales and use taxes due. *684Fine Arts is a wholly owned subsidiary…
2Cases cited5 opinions
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- Noar Trucking Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Fannon & Osmond Photography, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
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