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MATTER OF FASHION MERCHS. ASSOCS., INC. v. STATE TAX COMM'N

50 A.D.2d 990 (1975)

In the Matter of Fashion Merchants Associates, Inc., Petitioner, v. State Tax Commission, Respondent

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

December 18, 1975

Petitioner, the parent corporation of Diversified Foods, Inc., (Diversified) and Weiner Enterprises, Inc., (Weiner) filed a combined franchise tax return with Diversified in 1968 and combined returns with Diversified and Weiner in 1969, 1970 and 1971. In August, 1972 the Corporation Tax Bureau sent notices of deficiencies to petitioner which were based upon a claim that petitioner and its subsidiaries had paid insufficient franchise...

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