MATTER OF HOWARD JOHNSON CO. v. STATE TAX COMM'N


65 N.Y.2d 726 (1985)

In the Matter of Howard Johnson Company, Appellant, v. State Tax Commission, Respondent.

Court of Appeals of the State of New York.

Decided June 6, 1985.


Attorney(s) appearing for the Case

Edward H. Hein for appellant.

Robert Abrams, Attorney-General (Francis V. Dow, Robert Hermann and Peter H. Schiff of counsel), for respondent.

Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER concur; Judge TITONE taking no part.


MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, the determination of respondent annulled and the matter remitted to Supreme Court with directions to remand to respondent State Tax Commission for a grant of petitioner's application for a refund in accordance with this memorandum.

Petitioner instituted this article 78 proceeding to obtain annulment of a special franchise tax assessment...

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