Mandel Tobacco Co. 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 the imposition of a tax on cigarettes pursuant to article 20 of the Tax Law. Petitioner, a wholesale deáler in tobacco products, as a registered agent of the State Tax Commission, is authorized to affix tax stamps on cigarettes (Tax law, § 472). In a burglary of petitioner’s premises, more than 32 cases of unstamped cigarettes were stolen. The sole issue herein is whether petitioner was…