North American Car Corp. v. State Tax Commission

— Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which sustained a franchise tax assessment imposed under article 9-A of the Tax Law and a license fee assessment imposed under article 9 of the Tax Law. Petitioner North American Car Corporation is incorporated in Delaware and has its principal place of business in Chicago, Illinois. Petitioner’s business is the manufacture and long-term leasing of railway rolling stock, which are used by the lessees…