Legal Opinion
West-Herr Ford, Inc. v. Tax Appeals Tribunal
Appellate Division of the Supreme Court of the State of New York
Decided March 3, 2005PublishedCited by 2 opinions
1Opinion of the CourtRose, J.
Proceeding pursuant to CFLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
In the course of its business as an automobile dealership, petitioner rented cars from a third party and provided them as *728loaner cars to its customers free of charge while repairs were being made to the customers’ cars under a manufacturer’s new car warranty. Following a hearing and administrative appeal, respondent Tax Appeals Tribunal held that…
2Cases cited14 opinions
- Crabtree v. Elizabeth Arden Sales Corp.New York Court of Appeals · 1953
- Peter Shann v. John S. Dunk, John S. Dunk v. Peter ShannCourt of Appeals for the Second Circuit · 1996
- Henry L. Fox Co. v. William Kaufman Organization, Ltd.New York Court of Appeals · 1989
- Ladenburg Thalmann & Co. v. Tim's Amusements, Inc.Appellate Division of the Supreme Court of the State of New York · 2000
- Madison-Oneida Board of Cooperative Educational Services v. MillsNew York Court of Appeals · 2004
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3Cited by2 opinions
- Post Hill, LLC v. E. Tetz & Sons, Inc.Appellate Division of the Supreme Court of the State of New York · 2014
- Zizersky v. Life Quality Motor Sales, Inc.New York Supreme Court · 2008