MATTER OF CARLSON v. TAX APPEALS TRIB. OF THE STATE OF N.Y.

533916.

214 A.D.3d 1133 (2023)

186 N.Y.S.3d 393

2023 NY Slip Op 01328

In the Matter of Andrew Carlson, 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 March 16, 2023.


Attorney(s) appearing for the Case

Duke, Holzman, Photiadis & Gresens LLP, Buffalo ( Gary M. Kanaley , of counsel), for petitioner.

Letitia James , Attorney General, Albany ( Dustin J. Brockner , of counsel), for Commissioner of Taxation and Finance, respondent.

Garry, P.J., Lynch, Aarons and Fisher, JJ., concur.


Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal sustaining sales and use tax assessments imposed under Tax Law articles 28 and 29.

Petitioner is the sole owner and managing member of Best Wings, LLC (hereinafter...

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