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![handle is hein.nytax/nytcas0095 and id is 1 raw text is:
2024 New York Tax Cases
J-1
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Matter of the Petition
of
TIME WARNER CABLE INFORMATION DETERMINATION
SERVICES (NY), LLC DTA NO. 830442
for Revision of a Determination or for Refund of Sales
and Use Tax under Articles 28 and 29 of the Tax Law
for the Period March 1, 2014 through February 28,
2017.
Petitioner, Time Warner Cable Information Services (NY), LLC, filed a petition for
revision of a determination or for refund of sales and use tax under articles 28 and 29 of the Tax
Law for the period March 1, 2014 through February 28, 2017.
A hearing was held in Brooklyn, New York, on March 21, 2023, before Jessica DiFiore,
Administrative Law Judge, with all briefs to be filed by July 5, 2023, which date began the six-
month period for the issuance of this determination. Petitioner appeared by Eversheds
Sutherland, LLP (Eric S. Tresh, Esq., Maria Todorova, Esq., and Chelsea E. Marmor, Esq., of
counsel). The Division of Taxation appeared by Amanda Hiller, Esq. (Lori Antolick, Esq., of
counsel). This matter was reassigned to Alejandro Taylor, Administrative Law Judge, pursuant
to the authority of the Rules of Practice and Procedure of the Tax Appeals Tribunal (20 NYCRR
3000.15 [f]).
After reviewing the entire record in this matter, Alejandro Taylor, Administrative Law
Judge, renders the following determination.](ViewImageLocal?handle=hein.nytax/nytcas0095&div=1&collection=&method=preview&ext=.png&size=3)