By this CPLR article 78 proceeding, petitioner, the owner and operator of a bar and restaurant in New York City, challenges a determination of respondent Tax Appeals Tribunal sustaining sales and use tax assessments for the period March 1, 1984 through February 28, 1987 in the amount of $23,521.24, plus penalty and interest. The only contentions advanced by petitioner are that the auditor erroneously resorted to external indices to estimate...
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