This is a CPLR article 78 proceeding. The heart of the issue before the court is the construction to be given that section of the Tax Law (as it was in effect for the years 1974, 1975 and 1976), dealing with the computation by a domestic banking corporation of the "alternative minimum tax base," to be used in determining its franchise tax liability. (Tax Law, § 1455.) The statute in pertinent part provides for the imposition of...
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