New York Court of Appeals, 1979

Bes Corp. v. Tully

New York Court of Appeals · Decided April 3, 1979

46 N.Y.2d 1038; 416 N.Y.S.2d 544; 389 N.E.2d 1065; 1979 N.Y. LEXIS 1954

Cases that cite this one

1 later published case cites this decision.

Great Lakes-Dunbar-Rochester v. State Tax Commission (Appellate Division of the Supreme Court of New York 1984)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

OPINION OF THE COURT

Memorandum.

The judgment appealed from should be reversed, with costs, and the determination of respondent commission should be reinstated. In an article 78 proceeding challenging a determination of the State Tax Commission which assesses sales tax liability following a hearing required by section 1138 of the Tax Law, the court must sustain that determination unless it is not supported by substantial evidence (CPLR 7803, subd 4). The evidence before the commission in this instance showed *1040that petitioner shipped the school uniforms directly to the students’ parents, rather than to the parochial schools, and billed the parents directly, rather than the schools. This evidence suffices to support the commission’s determination that the sales were made by petitioner directly to the parents, and not "by or to” the tax-exempt schools (see Tax Law, § 1116). Accordingly, it was error for the Appellate Division to set aside the determination of the commission.

Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler and Fuchsberg concur in memorandum.

Judgment reversed, etc.

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