Legal Opinion

S. H. B. Super Markets, Inc. v. Chu

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

Decided December 30, 1987PublishedCited by 13 opinions

1Opinion of the Court

— Weiss, J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of the State Tax Commis*1049sion which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner, which operates a supermarket in Brooklyn selling both food and housewares, was audited for sales and use taxes for the period September 1, 1978 through August 31, 1982. Following field audits, the Audit Division of the Department of Taxation and Finance issued three notices of determination and demand for…

2Cases cited11 opinions

  1. W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
  2. Chartair, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  3. Meyer v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  4. Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
  5. Blodnick v. New York 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 by13 opinions

  1. Yilmaz, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2005
  2. A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  3. Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
  4. LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
  5. Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989

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

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