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SAMPLE LEGAL CASES

Amazon. com LLC v. NYS TAXATION

Pursuant to CPLR 3211 (a) (2) and (7), defendants New York State Department of Taxation and Finance, Robert Megna, in his official capacity as Commissioner of the New York State Department of Taxation and Finance, the State of New York, and David A. Paterson, in his official ...

MATTER OF XO NEW YORK, INC. v. Commissioner of Taxation and Finance

Initially, we note that the Tribunal's interpretation and administration of the Tax Law is entitled to deference (see Matter of Fuchsberg & Fuchsberg v Commissioner of Taxation & Fin., 13 AD3d 831, 833 [2004]), and its findings must be upheld if rationally based and not ultimately ...

MATTER OF YELLOW BOOK OF NEW YORK, INC. v. Commissioner of Taxation and Finance

Petitioner publishes and distributes telephone directories, containing both advertisements and telephone and address information, to state residents and businesses free of charge. In doing so, petitioner arranges, through various distributors, to have the individual directories ...

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