MATTER OF LICATA v. CHU


64 N.Y.2d 873 (1985)

In the Matter of Carl J. Licata et al., Doing Business as Jiffy Mart, Respondents, v. Roderick Chu et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided February 21, 1985.


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Francis V. Dow and Robert Hermann of counsel), for appellants.

Gary M. Kanaley for respondents.

Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER concur in memorandum.


MEMORANDUM.

The judgment of the Appellate Division should be reversed and the determination of the State Tax Commission reinstated, with costs.

Petitioners' sales tax records have as their source cash register tapes which show only total sales and sales tax collected by categories, although the tape given the customer itemized each transaction. Because respondent's auditor could not determine from the tapes available...

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