Legal Opinion
Shukry v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided June 11, 1992PublishedCited by 7 opinions
1Opinion of the CourtMikoll, J.
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 a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The primary questions presented in this CPLR article 78 proceeding brought pursuant to Tax Law § 2016 are (1) whether the determination that the audit methodology employed (a rent factor adjusted to reflect the time and business conditions) did not result in an erroneous tax imposition was arbitrary and capricious, and (2) whether the determination *875that…
2Cases cited5 opinions
- Convissar v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Atlas Linen Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1989
- Meskouris Bros. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
3Cited by7 opinions
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
- MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
- Petak v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Ianniello v. New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
- Scholastic Specialty Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
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