MATTER OF SHAW v. STATE OF NEW YORK TAX APPEALS TRIBUNAL


203 A.D.2d 720 (1994)

610 N.Y.S.2d 971

In the Matter of Robert C. Shaw, Doing Business as Shaw Fuel Oil & Kerosene, Petitioner, 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.

April 21, 1994


Mikoll, J. P.

Petitioner operated two businesses as sole proprietorships; one was a tavern known as the Stage Coach Inn and the other was as a vendor of oil and kerosene as well as some contracting work under the name of Shaw Fuel Oil & Kerosene (hereinafter Shaw Oil). The Stage Coach Inn was duly registered as a sales tax vendor under Tax Law article 28 and petitioner filed sales tax returns reporting and remitting taxes. Shaw Oil was not registered...

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