Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained franchise tax assessments imposed under Tax Law article 33.
Petitioner, a life insurance company doing business in New York, objects to the manner in which its franchise tax was computed for 1984 and 1985. The applicable method for computing petitioner's franchise...
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