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MATTER OF DYNAMIC LOGIC, INC. v. TAX APPEALS TRIB. OF THE STATE OF NEW YORK

535445.

2024 NY Slip Op 01136

In the Matter of Dynamic Logic, Inc., 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 February 29, 2024.

Attorney(s) appearing for the Case

Mayer Brown LLP, New York City ( Leah Robinson of counsel), for petitioner.

Letitia James , Attorney General, Albany ( Frederick A. Brodie of counsel), for Acting Commissioner of Taxation and Finance, respondent.

Before: Egan Jr., J.P., Pritzker, Ceresia, Fisher and Powers, JJ.

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

Petitioner is a company that provides services to advertisers, agencies and...

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