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1998-2a N.Y. Tax Cas. J-859 (1998)

handle is hein.nytax/nytcas0041 and id is 1 raw text is: 1998 New York Tax Cases J-859 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of BARRIER OIL CORPORATION ORDER DTA NO. 809984 for Redetermination of a Deficiency or for Refund of Tax on Petroleum Businesses under Article 13-A of the Tax Law for the Years 1984, 1985 and 1986. Petitioner, Barrier Oil Corporation,' appearing by Carl S. Levine, Esq., has brought a motion dated April 27, 1998 to reopen this matter. Petitioner submitted an affidavit dated April 27, 1998 of its attorney Carl S. Levine, plus attachments designated Exhibits 1 through 10. The Division of Taxation by Steven U. Teitelbaum, Esq. (John E. Matthews, Esq., of counsel) filed opposition papers consisting of an affidavit dated May 26, 1998 of attorney John E. Matthews, plus attachments designated Attachments 1 through 3 and an affidavit dated ;May 20, 1998 of Tax Compliance Agent II Theodore Eckler, plus an Attachment A. Petitioner filed a brief in reply on June 22, 1994, which commenced the 90-day period for the issuance of this order. Upon review of the documents submitted, and the transcript of the hearing held in this matter on February 23, 1993 and continued on October 13, 1993, the following order is rendered. ISSUE Whether the Division of Taxation in a stipulation of discontinuance misrepresented the meaning of certain terminology concerning the calculation of interest so that this matter may be reopened. FINDINGS OF FACT 1. On December 14, 1993, petitioner by its representative, attorney Carl S. Levine, and the Division of Taxation (Division) by its representative, attorney Michael B. Infantino, executed a 'Petitioner Barrier Oil Corporation is now known as Barrier Motor Fuels, Inc.

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