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UNIMAX CORP. v. TAX TRIBUNAL

79 N.Y.2d 139 (1992)

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

Court of Appeals of the State of New York.

Decided February 18, 1992.

Attorney(s) appearing for the Case

Arthur L. Liman, Richard Bronstein, Leslie Gordon Fagen, David Bookbinder and Kenneth J. Bulko for appellant.

Robert Abrams, Attorney-General (Denise A. Hartman, O. Peter Sherwood and Peter H. Schiff of counsel), for Commissioner of Taxation and Finance, respondent.

Chief Judge WACHTLER and Judges SIMONS and KAYE concur with Judge BELLACOSA; Judge HANCOCK, JR., dissents and votes to reverse in a separate opinion in which Judges TITONE and ALEXANDER concur.

BELLACOSA, J.

This CPLR article 78 proceeding challenges a franchise tax deficiency assessment. Petitioner taxpayer, The Unimax Corporation (Unimax), contends that an audit guideline of the New York State Department of Taxation and Finance (Department) implementing Tax Law § 208 (9) (b) (6) is arbitrary and capricious. Unimax also argues that the guideline is a rule or regulation which was not formally promulgated...

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