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MTR. OF CONS. EDISON v. STATE TAX COMM.

24 N.Y.2d 114 (1969)

In the Matter of Consolidated Edison Company of New York, Inc., Appellant-Respondent, v. State Tax Commission of the State of New York, Respondent-Appellant.

Court of Appeals of the State of New York.

Decided February 27, 1969.

Attorney(s) appearing for the Case

Whitman, Ransom & Coulson (Patrick H. Sullivan, Bernard L. Sanoff and John V. Thornton of counsel) for appellant-respondent.

Louis J. Lefkowitz, Attorney-General (Edwin R. Oberwager and Ruth Kessler Toch of counsel), for respondent-appellant.

Chief Judge FULD and Judges BURKE, BERGAN, KEATING. BREITEL and JASEN concur.

SCILEPPI, J.

Pursuant to CPLR 3222, the parties have stipulated to the following facts:

On May 8, 1961 Consolidated Edison (hereinafter referred to as Con Ed) received from the Tax Commission a notice of assessment amounting to $21,435.09. This represented the balance allegedly due on the franchise tax imposed upon Con Ed's gross earnings for the quarter ending...

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