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MATTER OF CASHELARD REST., INC. v. STATE TAX COMM'N

102 A.D.2d 984 (1984)

In the Matter of Cashelard Restaurant, Inc., Petitioner, v. State Tax Commission, Respondent

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

June 21, 1984

¶ Petitioner operates a Blarney Stone bar and restaurant on the west side of Manhattan. The State Department of Taxation and Finance audited petitioner in 1978 to determine whether sufficient sale tax had been paid for the period September 1, 1975 to August 31, 1978. Upon examination of petitioner's records, the Department's auditor found that the general ledger and Federal tax returns were $101,563.57 higher than sales reported on petitioner's sales tax returns. Furthermore...

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