A. E. Bruggemann & Co. v. State Tax Commission

This is a proceeding pursuant to article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which sustained deficiency assessments, with minor adjustments, imposed under subdivision 8 of section 210 of the Tax Law.

The underlying facts in this proceeding are not disputed. The petitioner was incorporated under the laws of the State of New York in 1952 and has its principal office in New York City from which it…