On December 14, 1973, R. J. Reynolds Tobacco Company at Albany, New York, delivered a quantity of untaxed cigarettes to petitioner, a common carrier, for delivery to a consignee in Poughkeepsie, New York. The cigarettes were stolen from petitioner on December 17, 1973 prior to delivery to the consignee. The State Tax Commission thereafter demanded that petitioner pay the cigarette tax and levied an assessment of $450. Special Term annulled this determination holding that...
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