MATTER OF CECOS INT'L, INC. v. STATE TAX COMM'N


71 N.Y.2d 934 (1988)

In the Matter of Cecos International, Inc., Appellant, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided April 26, 1988.


Attorney(s) appearing for the Case

Donald J. Holzman and Michael J. Lombardo for appellant.

Robert Abrams, Attorney-General (Wayne L. Benjamin, O. Peter Sherwood and Peter H. Schiff of counsel), for respondent.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.


MEMORANDUM.

The judgment of the Appellate Division should be affirmed, with costs.

Respondent Tax Commission has imposed a sales tax deficiency assessment upon petitioner in the principal amount of $35,910.53, after determining that petitioner was performing the service of trash removal from buildings, a type of maintenance service to real property taxable pursuant to Tax...

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