MTR BREEZY POINT v. TAX COMMN.


110 A.D.2d 323 (1985)

In the Matter of Breezy Point Surf Club, Inc., et al., Petitioners, v. New York State Tax Commission, Respondent

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

October 31, 1985


Attorney(s) appearing for the Case

Fox Glynn & Melamed (John R. Horan and Alan R. Johnson of counsel), for petitioners.

Robert Abrams, Attorney-General (Francis V. Dow and Peter J. Dooley of counsel), for respondent.

MAHONEY, P. J., KANE, MAIN and CASEY, JJ., concur.


HARVEY, J.

The facts giving rise to this dispute date back to 1969. Petitioners were audited by the Sales Tax Bureau of the Department of Taxation and Finance and were informed by the auditors that the rent they charged their members for cabanas was nontaxable. It appears that respondent changed its position and indicated in 1974 that sales taxes would be assessed on cabana rentals, which it did for the tax years beginning in 1971. This assessment was...

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