MATTER OF DEL'S MINI DELI, INC. v. COMM'R OF TAXATION & FIN.


205 A.D.2d 989 (1994)

613 N.Y.S.2d 967

In the Matter of Del's Mini Deli, Inc., et al., Petitioners, v. Commissioner of Taxation and Finance et al., Respondents

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

June 30, 1994


Mikoll, J. P.

The questions presented herein are whether respondent Tax Appeals Tribunal properly determined that petitioners failed to sustain their burden that the tax audit methodology used was clearly erroneous and whether it properly sustained the imposition of the maximum penalty pursuant to Tax Law § 1145 (a) (3) (i) for failure to register as a sales tax vendor.

Prefatorily, we note that petitioner Del's Mini Deli, Inc. (hereinafter...

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