Order reversed, with costs, the determination of the State Tax Commission annulled and the matter remitted to the commission for further proceedings in accordance with the following memorandum: The legislative history of the 1938 amendment to section 209 of the Tax Law (L. 1938, ch. 541, § 4) makes it clear that the deletion of the phrase "by a foreign corporation" was not intended to subject domestic trusts merely holding real property to the corporate franchise tax...
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