SAF-TEE PLUMBING v. TULLY


77 A.D.2d 1 (1980)

In the Matter of Saf-Tee Plumbing Corporation, Petitioner, v. James H. Tully, Jr., et al., Constituting The Tax Commission of the State of New York, Respondents

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

October 9, 1980


Attorney(s) appearing for the Case

Goldman, Cooperman & Levitt (Robert N. Cooperman and Harvey L. Kaminski of counsel), for petitioner.

Robert Abrams, Attorney-General (Wayne L. Benjamin, William J. Kogan and Shirley Adelson Siegel of counsel), for respondents.

Kaufman, Taylor, Kimmel & Miller (Stuart Newmark and Irwin M. Taylor of counsel), for Subcontractors Trade Association of New York, Inc., amicus curiae.

GREENBLOTT, SWEENEY, KANE and HERLIHY, JJ., concur.


MAHONEY, P. J.

Petitioner, a plumbing contractor, was audited for the three-year period of September 1, 1971 through August 31, 1974. As a result, the Sales Tax Bureau issued a determination and demand for sales taxes due of $15,950.40, plus penalties and interest of $5,413.36. Respondent sustained the determination and this transferred CPLR article 78 proceeding ensued.

All of the disputed transactions...

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