Aldrich v. Murphy

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 affirmed assessments of sales or use taxes against petitioners for the periods ending August 31, 1965, November 30, 1965, May 31, 1966, and August 31, 1966, and denied petitioners’ application for a revision of the said assessments.

Petitioners were engaged in the business of erecting silos on farm land for a…