Legal Opinion
Burger King, Inc. v. State Tax Commission
New York Supreme Court
Decided July 31, 1978PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
John T. Casey, J.
In this CPLR article 78 proceeding, the petitioners attack as *443illegal and contrary to law, two determinations of the respondent Tax Commission which assessed sales taxes on certain products used in their "fast food” operation.
The first determination assessed the petitioner Burger King, Inc., on that portion of its paper products, consisting of sandwich wrappers, cardboard cups for holding coffee and other beverages, and sleeves for french fries, which it used to serve the food sold to its customers for consumption on premises during the period of March 1,…
2Cases cited5 opinions
- MATTER OF ALBANY CALCIUM LIGHT CO., INC. v. State Tax Comm'nNew York Court of Appeals · 1978
- American Molasses Co. v. McGoldrickNew York Court of Appeals · 1939
- Colgate-Palmolive-Peet Co. v. JosephNew York Court of Appeals · 1955
- Servomation Corp. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1977
- Dairylea Cooperative Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1973
3Cited by3 opinions
- Servomation Corp. v. State Tax CommissionNew York Supreme Court · 1979
- Burger King, Inc. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1979
- Opinion No., Texas Attorney General Reports1987