Legal Opinion
Continental Arms Corp. v. State Tax Commission
New York Court of Appeals
Decided October 13, 1988PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be reversed, with *978costs, and the determination of the State Tax Commission reinstated.
Those required to collect sales tax must maintain records which "shall be available for inspection and examination at any time upon demand” by the Tax Commission (Tax Law § 1135 [d] [emphasis supplied]). In turn, the Tax Commission is authorized to assess a sales tax return deemed to be incorrect or insufficient with "such information as may be available” (Tax Law § 1138 [a] [1] [emphasis supplied]).
The record, supported by substantial…
2Cases cited5 opinions
- W. T. Grant Co. v. JosephNew York Court of Appeals · 1957
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- Licata v. ChuNew York Court of Appeals · 1985
- Sol Wahba, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1987
- On the Rox Liquors, Ltd. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1986
3Cited by4 opinions
- Giordano v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Club Marakesh, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
- David Hazan, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1989
- Hygrade Casket Corp. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995