NAT'L MERCH. CORP. v. NEW YORK STATE DEP'T OF TAXATION & FIN.


63 A.D.2d 785 (1978)

National Merchandising Corp., Appellant, v. New York State Department of Taxation and Finance, Respondent

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

May 11, 1978


Appellant is a Massachusetts corporation which engages in certain business activities in New York. The respondent Tax Commission, believing that revenue derived by the appellant from its activities here is subject to the sales tax, served a notice of deficiency on the appellant. Rather than follow the administrative appeal procedure set forth in the tax statute itself (Tax Law, §§ 1138, 1140), the appellant chose to commence...

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