550 Central Avenue Deli Corp. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMercure, J.
Appeal from a judgment of the Supreme Court (Harris, J.), entered June 27, 1991 in Albany County, which, inter alia, converted an application, brought pursuant to CPLR article 78, into an action for moneys had and received.
Petitioner purchased an ongoing business in February 1982 subject to Tax Law § 1141 (c) as a bulk sale. Respondent Department of Taxation and Finance issued a notice of determination and demand for payment of sales and use taxes to petitioner in May 1982 in the total amount of $73,432.75, including penalties and interest. Petitioner neither paid nor filed an administrative…
2Cases cited8 opinions
- Watergate II Apartments v. Buffalo Sewer AuthorityNew York Court of Appeals · 1978
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- City of Rochester v. ChiarellaNew York Court of Appeals · 1983
- Hospital Television Systems, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
- Davidson v. Rochester Telephone Corp.Appellate Division of the Supreme Court of the State of New York · 1990
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3Cited by6 opinions
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- Cavalieri v. Commissioner of the State of New York Department of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1998
- Guterman v. Costco Wholesale Corp.District Court, S.D. Illinois · 2018
- Matter of Dumpling Cove, LLC v. Commissioner of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2024
- Matter of Dumpling Cove, LLC v. Commissioner of Taxation & Fin.Appellate Division of the Supreme Court of the State of New York · 2024
1 more not listed; retrieve them via the Exa API.