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MTR. AM. CAN CO. v. STATE TAX COMM.

24 Misc.2d 142 (1960)

In the Matter of American Can Company, Petitioner, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

July 7, 1960.

Attorney(s) appearing for the Case

Dewey, Ballantine, Bushby, Palmer & Wood (David E. Watts and Arnold Guy Fraiman of counsel), for petitioner. Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager of counsel), for respondent.

ROSCOE V. ELSWORTH, J.

Petitioner in this article 78 (Civ. Prac. Act) proceeding seeks to annul certain determinations of the State Tax Commission that its applications for revision and readjustment of franchise tax returns for the years ending October 31, 1953 and October 31, 1954 were barred by the Statute of Limitations and to compel the commission to consider said applications on the merits. The parties...

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