MTR. OF AMER. CHICLE CO. v. STATE TAX COMM.


5 A.D.2d 318 (1958)

In the Matter of American Chicle Company, Petitioner, v. State Tax Commission of the State of New York, Respondent

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

March 27, 1958.


Attorney(s) appearing for the Case

Murray Taylor for petitioner.

Louis J. Lefkowitz, Attorney-General (Paxton Blair and Robert W. Bush of counsel), for respondent.

FOSTER, P. J., BERGAN and COON, JJ., concur.


GIBSON, J.

In this proceeding we review the determination of the State Tax Commission which sustained an assessment of a recomputed license fee imposed upon petitioner, a New Jersey corporation doing business in New York, by section 181 of the Tax Law.

The section provides, in part: "Every foreign corporation * * * doing business in this state, shall pay a license fee of one-eighth of one per centum on...

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