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MATTER OF CLASSIC POOLS, INC. v. NEW YORK STATE TAX COMM'N

90 A.D.2d 621 (1982)

In the Matter of Classic Pools, Inc., et al., Petitioners, v. New York State Tax Commission, Respondent

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

October 21, 1982

Petitioners, a related corporation and unincorporated business and their principal officer, seek to review two separate determinations made by respondent after separate hearings which imposed additional assessments of sales and use taxes against petitioners on the ground that they failed in each case to sustain their burden of establishing error. Regarding the assessment against petitioner Classic Pools, Inc., the sole contention raised in this proceeding is that Classic...

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