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SAV. BANK v. TAX COMMN.

107 A.D.2d 205 (1985)

Savings Bank of Utica, Appellant, v. New York State Tax Commission, Respondent

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

March 1, 1985

Attorney(s) appearing for the Case

Evans, Severn, Bankert & Peet (Thomas F. O'Donnell of counsel), for appellant.

Robert Abrams, Attorney-General (Michael S. Buskus and William J. Kogan of counsel), for respondent.

HANCOCK, JR., J. P., CALLAHAN, DENMAN and SCHNEPP, JJ., concur.

DOERR, J.

The central issue on this appeal is whether the New York franchise tax scheme, which provides different tax treatment for commercial and savings banks (Tax Law § 1450 et seq.), violates the equal protection clause of the Constitution. A similar challenge was rejected over a decade ago (Woodside Sav. & Loan Assn. v Gallman, 73 Misc.2d 357

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