Zorba Endicott Restaurant Corp. v. Chu

Yesawich, Jr., J.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to annul a determination of the State Tax Commission which modified a sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner purchased a restaurant known as "The Red Lion” from Darbo, Inc. On November 30, 1979, the Audit Division of the Department of Taxation and Finance received a notification of sale, transfer or assignment in bulk from petitioner; the scheduled date of the sale was December 10, 1979. On…