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UNIMAX CORP. v. TAX TRIBUNAL

165 A.D.2d 476 (1991)

In the Matter of Unimax Corporation, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

March 28, 1991

Attorney(s) appearing for the Case

Paul, Weiss, Rifkind, Wharton & Garrison (Leslie Gordon Fagen of counsel), for petitioner.

Robert Abrams, Attorney-General (Denise A. Hartman and Nancy A. Spiegel of counsel), for respondents.

CASEY, J. P., and LEVINE, J., concur with MERCURE, J.; MIKOLL and YESAWICH, JR., JJ., dissent and vote to modify in an opinion by YESAWICH, JR., J.

MERCURE, J.

By this proceeding, petitioner challenges a determination of respondent Tax Appeals Tribunal assessing franchise tax deficiencies for the tax years 1975 through 1979, contending primarily that applicable audit guidelines of the Department of Taxation and Finance (hereinafter the Department) are irrational. It is our view that petitioner has not met its burden of proving that respondents' determination...

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