The initial determination was to the effect that appellant was not entitled to a tax credit for the 1947 tax credit year upon the ground that its predecessor, a copartnership, did not transfer all of its assets to appellant. The applicable statute is paragraph (c) of subdivision 1 of section 577 of the Labor Law, as it was amended by chapter 809 of the Laws of 1947. The question presented is largely factual, viz., whether the appellant, in August, 1946, acquired from its...
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