LAKE CITY HOUS v. TAX APPEALS


184 A.D.2d 33 (1992)

In the Matter of Lake City Manufactured Housing Inc. et al., Petitioners, v. State of New York Tax Appeals Tribunal et al., Respondents

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

November 25, 1992


Attorney(s) appearing for the Case

Blinkoff, Viksjo, Robinson & Saeli, Buffalo (Joseph F. Saeli, Jr., of counsel), for petitioners.

Robert Abrams, Attorney-General, Albany (Daniel Smirlock of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

MIKOLL, J. P., CREW III, MAHONEY and HARVEY, JJ., concur.


CASEY, J.

Petitioner Lake City Manufactured Housing Inc. (hereinafter petitioner) is a Pennsylvania corporation engaged in the business of manufacturing modular homes. During the relevant audit period, 85 modular homes manufactured by petitioner were sold in New York. Based upon an audit of petitioner's invoices for the 85 sales, the State Department of Taxation and Finance concluded that 23 sales for which a...

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