MTR. GARVEY CARTING v. STATE TAX COMM.


27 A.D.2d 337 (1967)

In the Matter of P. J. Garvey Carting & Storage, Inc., Petitioner, v. State Tax Commission, Respondent

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

April 25, 1967.


Attorney(s) appearing for the Case

Albrecht, Maguire, Heffern & Gregg (Ralph J. Gregg of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Ruth Kessler Toch of counsel), for respondent.

GIBSON, P. J., HERLIHY, REYNOLDS, STALEY, JR., and GABRIELLI, JJ., concur in opinion per GIBSON, P. J.


GIBSON, P. J.

This proceeding is brought under section 199 of the Tax Law and article 78 of the CPLR to review a determination of the State Tax Commission which sustained a corporation franchise tax assessment purportedly imposed pursuant to section 183 of the Tax Law.

Section 183 imposes upon each transportation and transmission corporation an annual franchise tax upon the net value of its issued capital...

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