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MATTER OF RAC CORP. v. GALLMAN

39 A.D.2d 57 (1972)

In the Matter of RAC Corporation, Petitioner, v. Norman F. Gallman et al., Constituting The State Tax Commission, Respondents

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

May 4, 1972.

Attorney(s) appearing for the Case

Bleakley, Platt, Schmidt, Hart & Fritz (Thomas C. Platt, Frank A. Fritz, Craig D. Walley and George J. Marchese of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Ruth Kessler Toch and Vincent P. Molineaux of counsel), for respondents.

HERLIHY, P. J., GREENBLOTT, COOKE and SIMONS, JJ., concur.

KANE, J.

This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term entered in Albany County) to review a determination of the State Tax Commission holding petitioner liable for sales taxes in the amount of $50,043.92 including interest.

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