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MOHAWK AIRLINES v. TULLY

75 A.D.2d 249 (1980)

In the Matter of Mohawk Airlines, Inc., Petitioner, v. James H. Tully, Jr., et al., Constituting the Tax Commission of The State of New York, Respondents. (Proceeding No. 1.) In the Matter of Allegheny Airlines, Inc., Petitioner, v. James H. Tully, Jr., et al., Constituting the Tax Commission of The State of New York, Respondents. (Proceeding No. 2.)

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 26, 1980

Attorney(s) appearing for the Case

Hancock, Estabrook, Ryan, Shove & Hust (Joseph H. Murphy and E. Parker Brown, II, of counsel), for petitioners.

Robert Abrams, Attorney-General (Francis V. Dow, Shirley Adelson Siegel and Jeremiah Jochnowitz of counsel), for respondents.

MAHONEY, P. J., SWEENEY, KANE and CASEY, JJ., concur.

GREENBLOTT, J.

In our view, the determination must be annulled. Although the State Tax Commission may use a "test period" to determine the amount of tax due where the available records of a taxpayer provide an inadequate basis upon which to conduct a complete audit (see Matter of Meyer v State Tax Comm., 61 A.D.2d 223, mot...

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