MATTER OF PEKAO TRADING CORP. v. BRAGALINI


9 A.D.2d 559 (1959)

In the Matter of Pekao Trading Corporation, Petitioner, v. George M. Bragalini et al., Constituting The State Tax Commission, Respondents

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

August 13, 1959


The petitioner Pekao Trading Corporation is engaged in the business of soliciting orders for gift parcels to be delivered in Poland and in executing those orders. This is accomplished by direction given by the petitioner to correspondents in Poland to fill orders from material in Poland and by transmitting necessary credits to the correspondents to effect this process. The State Tax Commission has assessed a franchise tax against petitioner under article 9-A of the Tax Law...

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