Fuel Boss, Inc. v. New York State Tax Commission

Casey, J. P.

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which sustained a corporate franchise tax assessment under Tax Law article 9-A.

For three consecutive fiscal years beginning in 1979, petitioner filed combined franchise tax reports for itself and its two subsidiaries. Tax Law § 211 (4) provides that "[i]n the discretion of the tax commission”, combined reports may be permitted or required. Pursuant to this statutory authority rules and regulations were promulgated…