Legal Opinion
Acres Storage Co. v. Chu
Appellate Division of the Supreme Court of the State of New York
Decided May 15, 1986PublishedCited by 4 opinions
1Opinion of the Court
— Weiss, J.
Proceeding pursuant to CPLR article 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 imposed under Tax Law articles 28 and 29.
*855In 1979, Shepard Levine and Stanley Nordheimer entered into negotiations to take over the operation of a Gulf Oil Corporation automobile service station located on Second Avenue in Manhattan. At that time, the station was being operated by Adam Calderone and Oscar Calderone under the name Caiga Service…
2Cases cited5 opinions
- Day Surgicals, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
- Micheli Contracting Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Higgins & McLaughlin, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
- Long Island Reliable Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Allied Stores Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
3Cited by4 opinions
- Acres Storage Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
- Matter of Carlson v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
- Salh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012
- Salh v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2012