HELMSLEY v. TAX TRIBUNAL


187 A.D.2d 64 (1993)

In the Matter of Helmsley Enterprises, Inc., as Successor of Hotel St. Moritz, Inc., Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

January 21, 1993


Attorney(s) appearing for the Case

Hutton & Solomon, New York City (Roy F. Hutton, Stephen L. Solomon and Kenneth I. Moore of counsel), for petitioner.

Robert Abrams, Attorney-General, Albany (Daniel Smirlock and Wayne L. Benjamin of counsel), for Commissioner of Taxation and Finance, respondent.

Lord Day & Lord, Barrett Smith, New York City (Joseph F. McDonald and Jack P. Jefferies of counsel), for Hotel Association of New York City, Inc. and others, amici curiae.

WEISS, P. J., MAHONEY, CASEY and HARVEY, JJ., concur.


LEVINE, J.

Petitioner is the operator of a hotel in New York City. In this CPLR article 78 proceeding it challenges a determination by respondent Tax Appeals Tribunal upholding the validity of an assessment of sales taxes on its purchases during an audit period beginning in June 1982 and ending in May 1985 of hotel guestroom furniture, furnishings (e.g., towels, sheets...

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