MATTER OF CONVISSAR v. STATE TAX COMM'N


69 A.D.2d 929 (1979)

In the Matter of Manny Convissar et al., Petitioners, v. State Tax Commission, Respondent

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

April 12, 1979


Petitioners are partners of a candy-store luncheonette and filed New York State sales and use tax returns for the period June 1, 1968 through August 31, 1971. Following an audit which consisted of an analysis of purchases made by petitioners during the month of November, 1972, the Sales Tax Bureau issued a notice of determination and demand on March 20, 1974 imposing additional sales tax against petitioners for the period June 1...

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