Roebling Liquors, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtCardona, P. 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, inter alia, sustained an assessment of sales and use tax imposed under Tax Law articles 28 and 29.
As part of an investigation of suspected underreporting of sales tax by retail liquor distributors, the Revenue Opportunity Division of the Department of Taxation and Finance (hereinafter Department), sent letters to various wholesalers of alcoholic beverages located throughout the State requesting, inter alia, their retail customer sales…
2Cases cited10 opinions
- United States v. PaynerSupreme Court of the United States · 1980
- People v. MaherNew York Court of Appeals · 1992
- People v. QuackenbushNew York Court of Appeals · 1996
- Glenwood TV, Inc. v. RatnerAppellate Division of the Supreme Court of the State of New York · 1984
- Del's Mini Deli, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1994
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3Cited by8 opinions
- Statharos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2003
- Rodriguez v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2011
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- People v. Sprint Nextel Corp.New York Supreme Court · 2013
- Moore v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2004
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