Legal Opinion

Mobley v. Tax Appeals Tribunal

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

Decided November 21, 1991PublishedCited by 7 opinions

1Opinion of the CourtCrew Iii, 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 was the sole shareholder of Yel-Bom’s Service Center, Inc. (hereinafter Yel-Bom), which operated a gasoline station in Nassau County. General Oil Distributors, Inc. supplied gasoline to the station which was delivered by Inwood *798Trucking, Inc. In March 1984, the Department of Taxation and Finance audited Yel-Bom’s records for the period March 1,…

2Cases cited11 opinions

  1. 300 Gramatan Avenue Associates v. State Division of Human RightsNew York Court of Appeals · 1978
  2. Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
  3. Matter of Seagroatt Floral Co. Inc.(riccardi)New York Court of Appeals · 1991
  4. People v. BlimNew York Court of Appeals · 1984
  5. Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

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

3Cited by7 opinions

  1. Karay Restaurant Corp. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2000
  2. Grossberg v. ChristianAppellate Division of the Supreme Court of the State of New York · 1997
  3. Roebling Liquors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
  4. Buric v. SafirAppellate Division of the Supreme Court of the State of New York · 2002
  5. Bello v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1995

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

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