Legal Opinion

Cook v. Tax Appeals Tribunal

Appellate Division of the Supreme Court of the State of New York

Decided December 28, 1995PublishedCited by 8 opinions

1Opinion of the CourtSpain, 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 sales and use tax assessments imposed under Tax Law articles 28 and 29.

During the period covered by the tax audit in question, petitioners, Rosalind Cook and Judith Lashin, were the president and vice-president, respectively, of Tango Boutique, Inc., a retail women’s clothing store located in Nassau County. Tango promoted itself as a discounter of name-brand women’s clothing and claimed to have substantial…

2Cases cited11 opinions

  1. Matter of Geary v. Comm'r of Motor Vehicles of the State of New YorkNew York Court of Appeals · 1983
  2. Geary v. Commissioner of Motor VehiclesAppellate Division of the Supreme Court of the State of New York · 1983
  3. Day Surgicals, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1983
  4. Urban Liquors, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
  5. Estate of Manno v. State of New York Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989

6 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. MacLeod v. MegnaAppellate Division of the Supreme Court of the State of New York · 2010
  2. Roebling Liquors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
  3. Coppola v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2007
  4. Matter of Shuai Yin v. State of N.Y. Dept. of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2017
  5. Luongo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2014

3 more not listed; retrieve them via the Exa API.

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