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

512991.

105 A.D.3d 1151 (2013)

963 N.Y.S.2d 423

2013 NY Slip Op 2429

In the Matter of WANG Y. HWANG, Petitioner, v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK et al., Respondents.

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

Decided April 11, 2013.

Lahtinen, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law article 28.

Petitioner owns a restaurant in the City of Rochester, Monroe County. In January 2007, the Audit Division of the Department of Taxation and Finance notified petitioner...

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