MATTER OF TOP TILE BLDG. SUPPLY CORP. v. NEW YORK STATE TAX COMM'N


105 A.D.2d 936 (1984)

In the Matter of Top Tile Building Supply Corporation et al., Appellants, v. New York State Tax Commission et al., Respondents

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

November 15, 1984


Petitioners Top Tile Building Supply Corporation and Top Carpet Corporation were domestic corporations having some community of interest by common management or otherwise. They are copetitioners taking a common position on each issue presented herein. The controversy began in 1973 when the Department of Taxation and Finance issued notices of determination and demand for payment of sales and use taxes to both corporations, which protested the assessments. In due course, the...

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