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MATTER OF COOK v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

222 A.D.2d 962 (1995)

635 N.Y.S.2d 355

In the Matter of Rosalind Cook et al., as Officers of Tango Boutique, Inc., Petitioners, 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.

December 28, 1995

Spain, J.

During the period covered by the tax audit in question, petitioners, Rosalind Cook and Judith Lashin, were the president and vice-president, respectively, of Tango Boutique, Inc., a retail women's clothing store located in Nassau County. Tango promoted itself as a discounter of name-brand women's clothing and claimed to have substantial out-of-State sales, which would not normally be subject to sales or use taxes. On March 1, 1987, an electrical...

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