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1993-2 N.Y. Tax Cas. T-1 (1993)

handle is hein.nytax/nytcas0019 and id is 1 raw text is: 1993 New York Tax Cases T-1 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Hatter of the Petition of ORVIS, INC. DECISION DTA No. 805391 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, 1977 through August 31, 1980. 1 Petitioner Orvis, Inc., 10 River Road, Manchester, Vermont 05254 filed an exception to the determination of the Administrative Law-Judge issued on October 17, 1991 with respect to its petition 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, 1977 through August 31, 1980. Petitioner appeared by Hodgson, Russ, Andrews, Woods & Goodyear, Esqs. (Paul R. Comeau, Esq. and Robert D. Plattner, Esq., of counsel). The Division of Taxation appeared by William F. Collins, Esq., (James Della Porta, Esq., of counsel). Petitioner submitted a brief in support of its exception and the Division of Taxation submitted a brief in response. Petitioner then submitted a reply brief and the Division of Taxation submitted a reply to petitioner's reply. Oral argument, requested by petitioner, was held on May 28, 1992. After the oral argument, each party submitted written comments on the decision in Quill v. North Dakota (__US___, 112 S Ct 1904). After reviewing the entire record in this matter, the Tax Appeals Tribunal renders the following decision. Issues I. Whether it is impossible for petitioner to obtain a fair hearing by an impartial Administrative Law Judge in the Division of Tax Appeals because Andrew Marchese, the Supervising Administrative Law Judge, was involved in 1During the period at issue, petitioner, which operates a mail order business, was known as The Orvis Company, Inc.

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