MATTER OF CLARENCE R. OLIVER POST MEM'L, INC. v. STATE TAX COMM'N


101 A.D.2d 921 (1984)

In the Matter of Clarence R. Oliver Post Memorial, Inc., Petitioner, v. State Tax Commission, Respondent

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

May 10, 1984


¶ Petitioner, a nonprofit veterans' organization, sells food and beverages at its club located in the Village of Elmira Heights, Chemung County. On August 28, 1978, following an audit, a notice of determination and demand for payment of sales and use taxes due for the period December 1, 1974 through November 30, 1977 in the amount of $7,276.29, plus interest and penalty, was issued. Petitioner thereafter filed a petition for redetermination of the deficiency and review...

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