Ter Bush & Powell, Inc. 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 denied petitioner’s application for a partial refund of franchise taxes paid for the fiscal year ending June 30, 1972. Petitioner seeks review of the final determination of respondent denying a refund of franchise taxes under article 9-A of the Tax Law for petitioner’s fiscal year ending June 30, 1972. Petitioner filed its franchise tax return for the fiscal year in question computing the tax…