MATTER OF MICRO COMPUTER CORP. v. STATE TAX COMM'N


65 A.D.2d 867 (1978)

In the Matter of Micro Computer Corporation, Petitioner, v. State Tax Commission, Respondent

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

November 16, 1978


Petitioner is a domestic corporation and owned, either outright or with a subsidiary, two IBM computers which it leased to the Parker Hanifin Corporation in Cleveland, Ohio. Pursuant to an audit of petitioner for the taxable periods in question, respondent disallowed all petitioner's claims for a business allocation outside the State and assessed corporate franchise tax deficiencies. This CPLR article 78 proceeding ensued to review...

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