KLM Royal Dutch Airlines v. New York State Tax Commission

Appeal, by permission,* from an order of the Supreme Court at Special Term (Hughes, J.), entered September 18,1980 in Albany County, which, in a proceeding pursuant to CPLR article 78, denied respondent’s motion to dismiss the petition. Petitioner KLM Royal Dutch Airlines (KLM), a corporation owned largely by the Dutch government, is primarily engaged in international air transportation. In July, 1974, the New York State Department of Taxation and Finance (department) issued notices of estimated deficiencies to KLM concerning franchise taxes claimed to be due pursuant to sections 183 and 184…