Day Surgicals, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Proceeding pursuant to CPLR *866article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a sales and use tax assessment pursuant to articles 28 and 29 of the Tax Law. Petitioner operates a retail drugstore. Following an audit of petitioner’s books and records, the New York State Sales Tax Bureau issued a notice of determination and a demand for payment of sales and use taxes in the sum of $13,200.38 with interest and penalty in the amount of $4,186.62 due for the period…
2Cases cited8 opinions
- Carrick v. Central General HospitalNew York Court of Appeals · 1980
- George v. Mt. Sinai HospitalNew York Court of Appeals · 1979
- De Ronda v. Greater Amsterdam School DistrictAppellate Division of the Supreme Court of the State of New York · 1983
- Urban Liquors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- Korea v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
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3Cited by13 opinions
- Matter of Morris Investors, Inc. v. Comm'r of Fin. of the City of New YorkNew York Court of Appeals · 1987
- Cook v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995
- Envirogas, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1986
- King Crab Restaurant Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Morris Investors, Inc. v. Commissioner of FinanceAppellate Division of the Supreme Court of the State of New York · 1986
8 more not listed; retrieve them via the Exa API.