Hospital Television Systems, Inc. v. New York State Tax Commission

The New York State Tax Commission, respondent, moves to dismiss the article 78 petition of Hospital Television Systems, Inc., petitioner, on the ground that said proceeding is time barred because petitioner had not initiated its 78 proceeding within four months of notice to it of respondent’s determination that certain receipts from coin-operated television sets, owned by petitioner and made available to in-hospital patients, were subjeót to the New York State sales tax (Tax Law, § 1105).

The petitioner cross-moves for an order pursuant to CPLR 409 (subd. [b]) and 3212 for summary judgment and…