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MATTER OF BABYLON MILK & CREAM CO. INC. v. BRAGALINI

5 A.D.2d 712 (1957)

In the Matter of Babylon Milk & Cream Co. Inc., Petitioner, v. George M. Bragalini et al., Constituting The New York State Tax Commission, Respondents

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

December 19, 1957

Upon a field audit of the Truck Mileage Tax Bureau, the auditors found that the petitioner had understated the mileage which its tank truck-trailers had traveled on New York highways during the year 1953. In order to ascertain the amount of the additional tax owing, the auditors made a test-check for the months of March, July, November and December, those months being regarded as representative of the high, low and intermediate points...

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