MATTER OF ON THE ROX LIQUORS, LTD. v. STATE TAX COMM'N OF THE STATE OF NEW YORK


124 A.D.2d 402 (1986)

In the Matter of On the Rox Liquors, Ltd., Petitioner, v. State Tax Commission of the State of New York, Respondent

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

October 30, 1986


Yesawich, Jr., J.

A Department of Taxation and Finance audit of petitioner, a retail wine and liquor store operator, for the period commencing September 1, 1977 through August 31, 1980, found petitioner's books and records, though otherwise generally adequate, insufficient in that there was no way the auditors could verify the substantial volume of sales reported to have been made to exempt organizations; petitioner...

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