Legal Opinion

Giuliano v. Chu

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

Decided December 3, 1987PublishedCited by 7 opinions

1Opinion of the Court

— Mikoll, 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 Commission which partially sustained assessments of personal income tax, unincorporated business tax and sales and use tax against petitioners.

During the taxable years in question, petitioner Joseph V. Giuliano (hereinafter Giuliano) and his partner, Vincent D’Acri, owned and operated petitioner Commons Deli, later renamed International Superette, a delicatessen and grocery store in The Bronx. The personal records of…

2Cases cited10 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. Hennekens v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1985
  3. Scarpulla v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
  4. Christ Cella, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984
  5. Grecian Square, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986

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3Cited by7 opinions

  1. A & J Gifts Shop—Josephine Vanni v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  2. Gun Hill Plumbing Supply Co. v. ChuAppellate Division of the Supreme Court of the State of New York · 1988
  3. Hoffmann v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1996
  4. Rizzo v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1994
  5. Drebin v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1998

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