Legal Opinion
Peters v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided February 5, 1963PublishedCited by 4 opinions
1Opinion of the Court
Order, entered on April 4, 1960, unanimously reversed on the law, without costs, and motion to dismiss complaint granted, without leave to replead, and without costs. The unincorporated business tax assessments, which are attacked, were the subject of a formal heading held by the State Tax Commission with due appearance and participation therein by the plaintiff. Thereupon, there was a determination by the commission of facts duly establishing the liability of the plaintiff for the taxes which resulted in the assessments, and by such determination the commission expressly concluded that the…
2Cases cited5 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Richfield Oil Corp. v. City of SyracuseNew York Court of Appeals · 1942
- Red Robin Stores, Inc. v. RoseAppellate Division of the Supreme Court of the State of New York · 1948
- Matter of Hewitt v. BatesNew York Court of Appeals · 1948
- Fiero v. New York State Tax CommissionNew York Supreme Court · 1961
3Cited by4 opinions
- Slater v. GallmanNew York Court of Appeals · 1975
- Harcel Liquors, Inc. v. Evsam Parking, Inc.New York Court of Appeals · 1979
- Basch v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- CC&F Buffalo Development Co. v. TullyNew York Supreme Court · 1978