Hanratty's/732 Amsterdam Tavern, Inc. v. New York 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 denied petitioners’ application for a revision of a determination or refund of sales and use taxes under articles 28 and 29 of the Tax Law for the periods June 1, 1973 through May 31, 1976. Petitioner Bradford Swett, individually and as a sole owner of a corporation, owned and operated a neighborhood tavern on Amsterdam Avenue in New York City throughout the period involved herein. On November…