Helmsley Enterprises, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioner is the operator of a hotel in New York City. In *66this CPLR article 78 proceeding it challenges a determination by respondent Tax Appeals Tribunal upholding the validity of an assessment of sales taxes on its purchases during an audit period beginning in June 1982 and ending in May 1985 of hotel guestroom furniture, furnishings (e.g., towels, sheets, etc.) and items supplied for use or consumption by guests (e.g., soap, stationery) (hereinafter referred to as guest consumables). Petitioner also challenges the validity of the provisions of the State sales…
2Cases cited8 opinions
- De Wolf v. . FordNew York Court of Appeals · 1908
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Colt Industries, Inc. v. New York City Department of FinanceNew York Court of Appeals · 1985
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
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3Cited by11 opinions
- Adamar v. Director, Division of TaxationNew Jersey Tax Court · 1997
- Greensburg Motel Associates, L.P. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Statharos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2003
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- S & R HOTELS v. FitchLouisiana Court of Appeal · 1994
6 more not listed; retrieve them via the Exa API.