FOOD SERV. v. TULLY


98 Misc.2d 1128 (1978)

Stouffer Management Food Service, Inc., Plaintiff, v. James H. Tully, Jr., et al., Constituting the State Tax Commission of the State of New York, Defendants.

Supreme Court, Special Term, New York County.

November 15, 1978


Attorney(s) appearing for the Case

Jonathan Altschuler for plaintiff. Louis J. Lefkowitz, Attorney-General (Irving Atkins of counsel), for defendants.


HORTENSE W. GABEL, J.

In this declaratory judgment action, plaintiff moves for summary judgment. Since there is no dispute as to the facts, they will not be set forth at length here.

The issue to be determined is whether a food service corporation (plaintiff) which operates in-house restaurant facilities for employees, under contracts with various employers, is liable for sales tax on reimbursed costs, management fees and subsidy payments which...

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