YONKERS PLUMBING v. TULLY


62 A.D.2d 18 (1978)

In the Matter of Yonkers Plumbing & Heating Supply Corporation et al., Petitioners, v. James H. Tully, Jr., et al., Constituting The State Tax Commission, Respondents

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

April 6, 1978


Attorney(s) appearing for the Case

Hancock, Estabrook, Ryan, Shove & Hust (Joseph H. Murphy of counsel), for petitioners.

Louis J. Lefkowitz, Attorney-General (Nigel G. Wright and Ruth Kessler Toch of counsel), for respondents.

GREENBLOTT, J. P., SWEENEY and MAIN, JJ., concur with MIKOLL, J.; HERLIHY, J., concurs in part and dissents in part in a separate opinion.


MIKOLL, J.

The issues raised in this proceeding deal with whether the petitioner is entitled to a tax credit pursuant to the Tax Law for sales taxes paid in full on sales to a buyer who subsequently defaults in payment and which amount becomes uncollectible; whether the sample month procedure utilized in an audit of sales claimed to be tax exempt was proper; and whether the petitioner bore its burden of proof...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases