A. R. Gundry, Inc. v. State Tax Commission

Petitioner is a New York corporation engaged in the business of transporting petroleum products. Since 1951, it has paid a highway use tax for its vehicles used in transporting such products. Petitioner has always computed its tax on the gross weight method under section 510 of the Tax Law. The actual mileage traveled by petitioner’s trucks on New York highways has been determined consistently, since the inception of the tax, by the use of tariff schedules and mileage used for billing purposes.

From time to time since 1951 petitioner was audited by respondent to determine the correctness of…