Legal Opinion
1605 Book Center, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided December 3, 1992PublishedCited by 2 opinions
1Opinion of the CourtHarvey, 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.
In 1980 the Audit Division of the Department of Taxation *695and Finance determined that petitioner, a purveyor of various forms of adult entertainment in the Times Square area of New York City, owed $141,686.11 in sales and use taxes plus interest for the period between March 1, 1976 through August 31, 1979. Included among the assessments were claims for…
2Cases cited10 opinions
- Bathrick Enterprises, Inc. v. MurphyAppellate Division of the Supreme Court of the State of New York · 1967
- Feigman v. KlepakAppellate Division of the Supreme Court of the State of New York · 1978
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1974
- Hospital Television Systems, Inc. v. New York State Tax CommissionNew York Court of Appeals · 1975
- Fairland Amusements, Inc. v. State Tax CommissionNew York Court of Appeals · 1985
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3Cited by2 opinions
- 1605 Book Center, Inc. v. Tax Appeals TribunalNew York Court of Appeals · 1994
- Seventeen Thirty Corp. v. Director, New Jersey Division of TaxationNew Jersey Tax Court · 1999