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MTR. OF FAI FAI, INC. v. TAX COMM.

47 A.D.2d 147 (1975)

In the Matter of Fai Fai, Inc., Doing Business as Sam Pan Chinese Kitchen, et al., Petitioners, v. State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 13, 1975.

Attorney(s) appearing for the Case

Arthur J. Kremer and Lawrence M. Gordon for petitioners.

Louis J. Lefkowitz, Attorney-General (Vincent P. Molineaux and Ruth Kessler Toch of counsel), for respondent.

HERLIHY, P. J., KANE, MAIN and LARKIN, JJ., concur.

GREENBLOTT, J.

These are proceedings pursuant to CPLR article 78 to review determinations of the State Tax Commission, sustaining against each of the petitioners notices for payment of additional sales taxes.

Each of the petitioners herein is the owner of an establishment in the City of Long Beach, Nassau County, which sells prepared foods for off-premises consumption. Pursuant to enabling provisions...

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