Legal Opinion
Felix Industries, Inc. v. State of New York Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 5, 1992PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Crew III, J.
Petitioner, a New York corporation, is a heavy construction contractor. During the course of an unrelated audit, the Department of Taxation and Finance (hereinafter the Department) discovered that petitioner was not registered as a sales tax vendor in this State. This in turn led to an audit of petitioner’s records for the period June 1, 1978 through February 28, 1987. The Department determined that petitioner owed sales and use taxes in the amount of $132,805 for that period, plus interest and penalties. The excess interest charges *205amounted to $60,349 and the…
2Cases cited3 opinions
- 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
- LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Mendon Leasing Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
3Cited by4 opinions
- MCI Telecommunications Corp. v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017
- Benacquista, Polsinelli & Serafini Management Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1993
- Matter of Zuckerman v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2019