KING CRAB REST. v. CHU


134 A.D.2d 51 (1987)

In the Matter of King Crab Restaurant, Inc., Petitioner, v. Roderick G. W. Chu, as Commissioner of The State Tax Commission, Respondent

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

December 30, 1987


Attorney(s) appearing for the Case

Kalina & Guido (Robert Kalina of counsel), for petitioner.

Robert Abrams, Attorney-General (Lew A. Millenbach and Wayne L. Benjamin of counsel), for respondent.

MAIN, MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.


KANE, J. P.

Petitioner operates a restaurant and bar located in New York City. The Audit Division of the Department of Taxation and Finance notified petitioner that it was conducting an audit of petitioner's sales tax returns covering the period of June 1, 1979 through May 31, 1982. Thereafter, the Department's tax auditor determined that the records supplied by petitioner for the audit were incomplete and inaccurate...

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