MATTER OF RUGGERITE, INC. v. STATE TAX COMM'N, DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK


64 N.Y.2d 688 (1984)

In the Matter of Ruggerite, Inc., Respondent, v. State Tax Commission, Department of Taxation and Finance of the State of New York, Appellant.

Court of Appeals of the State of New York.

Decided December 13, 1984.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Peter G. Crary and Peter H. Schiff of counsel), for appellant.

Norman R. Berkowitz and Jerry A. Davis for respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER, SIMONS and KAYE concur.


MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

The Commission's argument that petitioner's failure to receive the notice of sales tax determination is immaterial is predicated upon Matter of Kenning v State Tax Comm. (72 Misc.2d 929, affd 43 A.D.2d 815, mot for lv to app den 34 N.Y.2d 653). That case...

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