Legal Opinion
Fagliarone, Grimaldi & Associates v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided November 29, 1990PublishedCited by 5 opinions
1Opinion of the Court
Yesawich, Jr., 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.
Petitioner, a general partnership, challenges respondent Tax Appeals Tribunal’s determination that the partnership is not entitled to a $3,787.63 refund of sales taxes paid for certain utility and maintenance costs (see, Tax Law arts 28, 29). The taxes arise out of the operation of an office building located at 650 James Street in the City…
2Cases cited4 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- Wegmans Food Markets, Inc. v. Department of Taxation & FinanceNew York Supreme Court · 1984
- Wegmans Food Markets, Inc. v. Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by5 opinions
- Regeneron Pharmaceuticals, Inc. v. McCarthyAppellate Division of the Supreme Court of the State of New York · 2010
- American Rock Salt Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
- American Rock Salt Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
- Elmer W. Davis, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012
- Elmer W. Davis, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2012