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MATTER OF SALTZMAN v. NEW YORK STATE TAX COMM'N

101 A.D.2d 910 (1984)

In the Matter of Murray Saltzman, Doing Business as Evans Drug Store, Petitioner, v. New York State Tax Commission, Respondent

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

May 3, 1984

¶ During the period in question, March 1, 1976 through August 31, 1979, petitioner operated a retail drugstore in New York City. In June, 1980, petitioner filed an application for a refund of sales tax of $8,225.74, plus interest. This application was based upon a field audit conducted by the Audit Division of the State Department of Taxation and Finance which showed that petitioner's reported taxable sales exceeded the taxable sales determined by the auditor. By letter...

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