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  5. 248 A.D.2d 832 (1998)
 

MATTER OF BRAY TERMINALS, INC. v. NEW YORK STATE TAX APPEALS TRIBUNAL

248 A.D.2d 832 (1998)

669 N.Y.S.2d 752

In the Matter of Bray Terminals, Inc., Petitioner, v. New York State Tax Appeals Tribunal et al., Respondents

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

March 12, 1998

Carpinello, J.

Petitioner challenges a deficiency assessment imposed by the Department of Taxation and Finance for additional corporate franchise taxes claimed to be due for tax years 1984, 1985 and 1986, which, with interest, totaled $378,255.90 as of December 1994. This assessment arose from the Department's audit determination that petitioner's net income for franchise tax purposes should be determined without...

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