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1992-2 N.Y. Tax Cas. T-1 (1992)

handle is hein.nytax/nytcas0014 and id is 1 raw text is: 1992 New York Tax Cases T-1 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Matter of the Petition of ALDE TAXI METER SERVICE, INC. : DECISION AND ALVARO GALLEGO, AS OFFICER DTA No. 807075 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, 1983 through February 28, 1986 Petitioners Alde Taxi Meter Service, Inc. and Alvaro Gallego, as officer, 43-05 Vernon Boulevard, Long Island City, New York 11101 filed an exception to the determination of the Administrative Law Judge issued on April 18, 1991 with respect to their 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 June 1, 1983 through February 28, 1986. Petitioners appeared by Salvatore Bochicchio, C.P.A., of Schultz, Gladstone, Madonna & Co., C.P.A.'s. The Division of Taxation appeared by William F. Collins, Esq. (Lawrence A. Newman, Esq., of counsel). Petitioners did not file a brief on exception. The Division of Taxation filed a letter in lieu of a brief. Oral argument, requested by petitioners, was denied. After reviewing the entire record in this matter, the Tax Appeals Tribunal renders the following decision. Issues I. Whether petitioners have demonstrated that the test periods used to determine sales tax due are non-representative of the audit period. II. Whether petitioners have demonstrated that certain sales were sales for resale. Findings of Fact We find the facts as determined by the Administrative Law Judge except for finding of fact '7 which has been modified. The Administrative Law Judge's findings of fact and the modified finding of fact are set forth below. Petitioner Alde Taxi Meter Service, Inc. is a business involved in the assembling, selling, installing and repairing of taxi meters.

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