MATTER OF ROEBLING LIQUORS INC. v. COMMISSIONER OF TAXATION AND FINANCE


284 A.D.2d 669 (2001)

728 N.Y.S.2d 509

In the Matter of ROEBLING LIQUORS, 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.

Decided June 14, 2001.


Cardona, P. J.

As part of an investigation of suspected underreporting of sales tax by retail liquor distributors, the Revenue Opportunity Division of the Department of Taxation and Finance (hereinafter Department), sent letters to various wholesalers of alcoholic beverages located throughout the State requesting, inter alia, their retail customer sales records for various tax years. As a result of information received through the investigation, the Department...

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