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MATTER OF KLM ROYAL DUTCH AIRLINES v. NEW YORK STATE TAX COMM'N

87 A.D.2d 902 (1982)

In the Matter of KLM Royal Dutch Airlines, Respondent, v. New York State Tax Commission, Appellant

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

April 1, 1982

Petitioner KLM Royal Dutch Airlines (KLM), a corporation owned largely by the Dutch government, is primarily engaged in international air transportation. In July, 1974, the New York State Department of Taxation and Finance (department) issued notices of estimated deficiencies to KLM concerning franchise taxes claimed to be due pursuant to sections 183 and 184 of the Tax Law for the years 1971 through 1973. The department maintains...

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