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MATTER OF SOL WAHBA, INC. v. NEW YORK STATE TAX COMM'N

127 A.D.2d 943 (1987)

In the Matter of Sol Wahba, Inc., Doing Business as S & W Import Company, et al., Petitioners, v. New York State Tax Commission, Respondent

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

February 26, 1987

Yesawich, Jr., J.

An investigation by the Audit Division of the Department of Taxation and Finance of petitioner Sol Wahba, Inc. (hereinafter petitioner), a corporation engaged in importing and exporting electronic equipment, cameras, film, watches and other merchandise, disclosed that retail sales were being made, that petitioner kept no records of sales, and that it did not report making any retail sales on its sales tax returns. Since the existence...

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