N.Y.S. Tax Appeals Tribunal
Please be advised that, effective January 10, 2007, the Division of Tax Appeals will no longer be distributing electronic copies of Word Perfect versions of Determinations, Decisions and Orders issued by the Division of Tax Appeals/Tax Appeals Tribunal, as these documents are available on the agency’s website. The website address is www.nysdta.org. The What's New? page contains the latest weekly issuances in HTML format. Word Perfect, Word (RTF) and PDF versions can be obtained by going to the Search page and doing a search on the case name.
New York State Division of Tax Appeals Tax Appeals Tribunal Annual Report Fiscal Year 2007-2008
- In the Matter of the Petition of XO New York, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 1998 through August 31, 2001.
- In the Matter of the Petition of Randy Orlando
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 2001 through May 31, 2004.
- In the Matter of the Petition of E. Randall Stuckless and Jennifer Olson
For Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1997 and 1998.
- In the Matter of the Petition of Rywin, Inc.
For Revision of a Determination or For Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods September 1, 1999 through February 29, 2000 and June 1, 2000 through February 28, 2002.
- In the Matter of the Petition of Evans Delivery Company, Inc.
For Revision of a Determination or for Refund of Highway Use Tax under Article 21 of the Tax Law for the Period April 1, 1998 through March 31, 2002.
- In the Matter of the Petition of Hazrat Hotaki
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 2001 through August 31, 2003.
- In the Matter of the Petitions of Jerome and Ruth Kamerman
For Redetermination of Deficiencies or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Years 2000 and 2001.
- In the Matter of the Petition of James Johnson
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 2001 through May 31, 2004.
- In the Matter of the Petition of Sandra Martinez
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 2003 through February 29, 2004.
- In the Matter of the Petition of John and Caroline Gould
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Tax under Article 22 of the Tax Law and the New York City Administrative Code for the Years 1998, 1999 and 2000.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods March 1, 1997 through February 28, 2002.
- In the Matter of the Petition of My Way Trucking, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period December 1, 2003 through February 29, 2004.
- In the Matter of the Petition of Jigar Corporation
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 2000 through February 28, 2003.
- In the Matter of the Petition of Xo New York, Inc.
- In the Matter of the Petition of Craig F. Knight
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Taxes under Article 22 of the Tax Law and the Administrative Code of the City of New York for the Years 1996 and 1997.
- In the Matter of the Petition of Supermarket General Corp. Pathmark Stores
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Years 1998 through 2001.
- In the Matter of the Petition of PJR Enterprises, LLC
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 2001 through May 31, 2004.
- In the Matter of the Petition of Level 3 Communications, LLC
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period July 1, 1998 through March 31, 2001.
- In the Matter of the Petition of Bright-Shore Wines & Liquors, LTD.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Years 2000 through 2003.
- In the Matter of the Petition of James Brown
For Redetermination of a Deficiency or for Refund of New York State and City Personal Income Taxes under Article 22 of the Tax Law and the New York City Administrative Code for the Year 1997.
- In the Matter of the Petition of Derek G. Roga
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 2002 through August 31, 2004.
- In the Matter of the Petition of Ronald Saffner
For Redetermination of a Deficiency or for Refund of New York State and New York City Income Taxes under Article 22 of the Tax Law and the New York City Administrative Code for the Years 1995 through 1997.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 2000 through May 31, 2003.
- In the Matter of the Petition of Amboy Quick Service, Inc. and Harminder Singh
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods September 1, 1998 through November 30, 2001.
- In the Matter of the Petition of Emanuel Buntin & Italina James
For Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law and New York City Personal Income Tax under the New York City Administrative Code for the Year 2001.
- In the Matter of the Petition of Rockwells Restaurant Corp.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period December 1, 2004 through February 28, 2005.
- In the Matter of the Petition of John O’Donnell and Rosemary Debellis
For Revision of a Determination or for Refund of Mortgage Recording Tax under Article 11 of the Tax Law with Reference to an Instrument Recorded on July 4, 2004.
- In the Matter of the Petitions of United Water New Rochelle, Inc.
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 1994 through August 31, 2000.
- In the Matter of the Petition of Susan C. Gemmette
- In the Matter of the Petition of Irwin and Phyllis Nathan
For Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Year 2000.
- In the Matter of the Petition of Haci Alper Tutus
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods March 1, 2001 through May 31, 2001; March 1, 2002 through November 30, 2002; and September 1, 2003 through November 30, 2003; and for Redetermination of a Deficiency or for Refund of New York State Personal Income Tax for the Period April 1, 2002 through June 30, 2002.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period December 1, 1999 through February 28, 2003.
- In the Matter of the Petitions of GRJH, Inc. and Alicia Metz
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 1997 through November 30, 2001.
- In the Matter of the Petition of Frank Panuccio
For Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Year 1996.
- In the Matter of the Petition of Dong Ming Li, In the Matter of the Petition of Xiu Ying Zheng, In the Matter of the Petition of Yi Bao Zheng
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 1995 through August 31, 1997.
- In the Matter of the Petition of Discovery Toys, Inc.
For Revision of a Determination or for Refund of Sales Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 2001 through November 30, 2003.
- In the Matter of the Petition of Dasrath Ramkissoon
For Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1996, 1997, 1998 and 1999.
- In the Matter of the Petition of Charles P. Voelker
For Redetermination of Deficiencies or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Year 2001.
For Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law and New York City Personal Income Tax under the Administrative Code of the City of New York for the Year 1999.
- In the Matter of the Petition of Forest View Adult Day Care
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 1998 through November 30, 1999.
- In the Matter of the Petition of Astoria Financial Corporation
For Redetermination of a Deficiency or for Refund of Franchise Tax on Banking Corporations under Article 32 of the Tax Law for the Years 1999, 2000 and 2001.
- In the Matter of the Petition of Robert and Jacqueline Poindexter
For Redetermination of a Deficiency or for Refund of Corporation Franchise Tax under Article 9-A of the Tax Law for the Periods Ended December 31, 1996 and May 16, 1997.
- In the Matter of the Petition of Jon and Amy Barovick
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Tax under Article 22 of the Tax Law and the New York City Administrative Code for the Year 1996.
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Taxes under Article 22 of the Tax Law and the Administrative Code of the City of New York for the Second and Third Quarters of the Year 2004.
- In the Matter of the Petition of Dean Witter Reynolds, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period September 1, 1991 through November 30, 1998.
- In the Matter of the Petition of 636 Deli, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 2001 through November 30, 2003.
- In the Matter of the Petition of Tamey Womble
For Review of a Denial, Suspension, Cancellation or Revocation of a License, Permit or Registration under Articles 28 and 29 of the Tax Law.
- In the Matter of the Petition of E. Randall Stuckless and Jennifer Olson
For Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1997 and 1998.
- In the Matter of the Petitions of Ming Qiang Wang
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 2002 through February 28, 2005.
- In the Matter of the Petition of Joseph Apple
For Revision of a Determination or for Refund of Sales Use Taxes under Articles 28 and 29 of the Tax Law for the Period February 1, 2001 through May 31, 2003.
- In the Matter of the Petition of Michael Lardner
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Taxes under Article 22 of the Tax Law and the New York City Administrative Code for the Period January 1, 2002 through September 30, 2002 and for Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 2002 through May 31, 2003.
- In the Matter of the Petition of Christine Held
For Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Year 2002.
- In the Matter of the Petition of Equity Title & Closing Services, Inc.
For Revision of a Determination or for Refund of Mortgage Recording Tax under Article 11 of the Tax Law with Reference to an Instrument Recorded on March 23, 2004.
- In the Matter of the Petition of Gregory R. Jones
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 2001 through February 28, 2003.
- In the Matter of the Petition of John H. Davis
For Revision of a Determination or for Refund of Cigarette Tax under Article 20 of the Tax Law for the Period August 1, 2003.
- In the Matter of the Petition of Niurka Munoz
For Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Year 2003.
- In the Matter of the Petition of Sheridan Hollow Incorporated
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 1999 through November 30, 2001.
- In the Matter of the Petition of Gerimedix, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period March 1, 1996 through February 28, 1999.
- In the Matter of the Petition of Case Tire Service, Inc.
For Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 2000 through May 31, 2003.
For Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law and the New York City Administrative Code for the Year 2000.
For Redetermination of a Deficiency or for Refund of New York State and New York City Personal Income Taxes under Article 22 of the Tax Law and he New York City Administrative Code for he Year 1997.
For Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 2000 through May 31, 2003.
