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1990-2 N.Y. Tax Cas. J-1 (1990)

handle is hein.nytax/nytcas0007 and id is 1 raw text is: 1990 New York Tax Cases
J-1
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Matter of the Petition
of
ALLETOR CORP. D/B/A OLIVER'S
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, 1982
through August 31, 1985.
:_          DETERMINATION
In the Matter of the Petition
of
JAMES J. ROTELLA INDIVIDUALLY AND AS
OFFICER OF ALLETOR CORP. D/B/A OLIVER'S
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, 1982
through August 31, 1985.
Petitioners, Alletor Corp. d/b/a Oliver's and James J. Rotella,
individually and as officer of Alletor Corp. d/b/a Oliver's, 18 Larchmont
Road, Binghamton, New York 73903, filed petitions for revision of
determinations or for refunds of sales and use taxes under Articles 28 and
29 of the Tax Law for the period September 1, 1982 through August 31, 1985
(File No. 805235).
A hearing was held before Timothy J. Alston, Administrative Law Judge,
at the offices of the Division of Tax Appeals, 164 Hawley Street,
Binghamton, New York, on June 7, 1989 at 1:15 P.M., with all evidence to be
submitted by June 23, 1989. Petitioners appeared pEr se. The Division of
Taxation appeared by William F. Collins, Esq. (Deborah J. Dwyer, Esq., of
counsel).

Whether the assessment of additional sales tax due as the result of a
field audit of petitioners' business operations should be sustained.

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