Costello v. New York State Department

— Casey, J.

Appeal from a judgment of the Supreme Court at Special Term (Connor, J.), entered August 23, 1985 in Ulster County, which dismissed petitioners’ application, in a proceeding pursuant to CPLR article 78, to review a determination of respondent imposing a franchise tax assessment under Tax Law article 9-A.

Respondent seeks to collect from petitioners back taxes of $26,986.93 plus interest from May 2, 1985. Of this amount, *776$5,148.49 was assessed for sales taxes and $2,343.23 for the failure to withhold taxes. Petitioners do not contest that part of the judgment of Special Term which…