MATTER OF ROBERT BRUCE McLANE ASSOCS., INC. v. URBACH


232 A.D.2d 826 (1996)

649 N.Y.S.2d 487

In the Matter of Robert Bruce McLane Associates, Inc., et al., Petitioners, v. Michael Urbach, as Commissioner of New York State Department of Taxation and Finance, et al., Respondents

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

October 24, 1996


Carpinello, J.

Petitioner Robert Bruce McLane Associates, Inc. (hereinafter the corporation) is a New York corporation that provides security guard services at construction sites in New York City. The Division of Taxation of the Department of Taxation and Finance conducted a sales tax field audit of the corporation for the period between December 1, 1985 and May 31, 1991 and in September 1992 issued the corporation a notice of determination asserting...

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