Legal Opinion
AGL Welding Supply Co. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
Decided April 17, 1997PublishedCited by 4 opinions
1Opinion of the CourtCarpinello, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Ap*735peals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
In May 1989, the Department of Taxation and Finance issued petitioner, a corporation engaged in the business of selling industrial and medical gases, a notice of determination and demand for payment of sales and use taxes due on its purchases of industrial gas cylinders. The notice assessed petitioner’s tax liability for the period September 1, 1984…
2Cases cited8 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- New York State Clinical Laboratory Ass'n v. KaladjianNew York Court of Appeals · 1995
- Rashbaum v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1996
- Matter of U-Need-A-Roll Off Corp. v. New York State Tax Comm'nNew York Court of Appeals · 1986
- Serio v. New York State Department of Correctional ServicesAppellate Division of the Supreme Court of the State of New York · 1995
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3Cited by4 opinions
- Winners Garage, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
- Diaz v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1997
- West Valley Nuclear Services Co. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
- Michaels v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000