McAllister Bros. v. Bates

This is a proceeding under article 78 of the Civil Practice Act to review a’ final determination of the State Tax Commission affirming franchise taxes assessed against the petitioner under article 9-A of the Tax Law for the privilege years commencing November 1, 1942 and November 1, 1943, respectively.

The Tax Commission’s determination changed the petitioner’s classification for the purpose of franchise taxes from a transportation and transmission company taxable under sections 183 and 184 of article 9 of the Tax Law, to a business corporation, taxable under article 9-A of the Tax Law and…