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  5. 130 A.D.2d 638 (1987)
 

NORTHVILLE INDUS. CORP. v. NEW YORK STATE DEP'T OF TAXATION & FIN.

130 A.D.2d 638 (1987)

Northville Industries Corp., Respondent, v. New York State Department of Taxation and Finance et al., Appellants

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

May 18, 1987

Ordered that the order is affirmed, with costs.

The record reveals that the plaintiff received a notice of deficiency for failure to make payments under Tax Law former § 182-a for the years 1982 and 1983. The plaintiff then commenced an action for a judgment declaring that Tax Law former § 182-a did not apply to it because the plaintiff was not an "oil company" for purposes of the statute. The plaintiff also sought...

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