A catering business filed a petition with the Division of Tax Appeals to contest a sales tax assessment, and its then-counsel agreed the petitioner would be bound by the eventual outcome of an earlier-filed petition on the same issues on which the Tax Appeals Tribunal had ruled against the same taxpayer, but where an Article 78 petition had been filed. The taxpayer never perfected the Article 78 appeal, and its earlier action was dismissed. In light of the petitioner’s agreement to be bound by the outcome of the earlier case, which it did not pursue, a New York State ALJ issued an order denying the petition in the later case. Matter of Elegant Affairs, Inc, et al., DTA Nos. 821874 & 821875 (N.Y.S. Div. of Tax App., Jan. 20, 2011).