Del's Mini Deli, Inc. v. Commissioner of Taxation & Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Mikoll, J. P.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination by respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
The questions presented herein are whether respondent Tax Appeals Tribunal properly determined that petitioners failed to sustain their burden that the tax audit methodology used was clearly erroneous and whether it properly sustained the imposition of the maximum penalty pursuant to Tax Law § 1145 (a) (3) (i) for failure to register as a…
2Cases cited6 opinions
- Surface Line Operators Fraternal Organization, Inc. v. TullyAppellate Division of the Supreme Court of the State of New York · 1981
- American Communications Technology, Inc. v. State of New York Tax Appeal TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Shukry v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1992
- Vebol Edibles, Inc. v. State of New York Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
- American Communications Technology, Inc. v. StateNew York Court of Appeals · 1994
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Roebling Liquors, Inc. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 2001
- Statharos v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2003
- Center Moriches Monument Co. v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1995
- Matter of Wolkowicki v. New York State Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Emerald Intl. Holdings Ltd. v. Tax Appeals Trib. of the State of N.Y.Appellate Division of the Supreme Court of the State of New York · 2020
5 more not listed; retrieve them via the Exa API.