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2008-2 N.Y. Tax Cas. J-1 (2008)

handle is hein.nytax/nytcas0061 and id is 1 raw text is: 2008 New York Tax Cases
J-I
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Matter of the Petition
of
HUNTINGTON HILLS WINE & SPIRITS
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 September 1, 2000 through November 30, 2003.
:   DETERMINATION
DTA NOS. 820995 AND
821049
In the Matter of the Petition
of
CHRISTIAN PIMPINELLA
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.
Petitioner Huntington Hills Wine & Spirits Corporation filed a 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, 2000 through November 30, 2003.
Petitioner Christian Pimpinella filed a 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 March 1, 2001 through
November 30, 2003.
On January 12, 2007 and January 30, 2007, respectively, petitioners, by their representative,
Cathy Pimpinella, and the Division of Taxation by Daniel Smirlock, Esq. (Michael B. Infantino,
Esq., of counsel) consented to have this controversy determined upon a stipulation of facts and the
submission of documents without hearing. All briefs were to be submitted by July 6, 2007, which
date began the six-month period for the issuance of this determination. After due consideration of
the entire record, Thomas C. Sacca, Administrative Law Judge, renders the following determination.

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