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MATTER OF DAVIS v. STATE TAX COMM'N OF NEW YORK

155 A.D.2d 743 (1989)

In the Matter of Fred J. Davis et al., Appellants, v. State Tax Commission of New York, Respondent

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

November 9, 1989

Casey, J.

An assessment of $282,942.46 in taxes, interest and penalties was imposed against petitioners as the result of their involvement in Melons Disco & Records, Inc., a New York City discotheque, which operated during 1980 and 1981. After a hearing, respondent modified the notices of determination and demand by (1) changing the period for which the sales and use taxes were assessed to correspond to...

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