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MATTER OF YIOUTI REST., INC. v. NEW YORK STATE TAX COMM'N

135 A.D.2d 973 (1987)

In the Matter of Yiouti Restaurant, Inc., Doing Business as Dorian Restaurant, Appellant, v. New York State Tax Commission, Respondent

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

December 17, 1987

Levine, J.

On or about December 30, 1983, petitioner purchased the assets of 10-01 50th Ave. Restaurant, Inc., and has, since that time, operated a restaurant at that location. By written notice dated December 30, 1983, petitioner informed the State Department of Taxation and Finance of its bulk purchase. Thereafter the Department notified petitioner that it was liable for sales and use taxes owed by 10-01 50th Ave. Restaurant, Inc. (see, Tax Law...

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