American International Group, Inc. v. Tully

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 petitioners permission to file combined franchise tax reports under article 9-A of the Tax Law. Petitioner American International Group, Inc. (AIG) is a holding company conducting its insurance and related businesses through the operation of some 15 insurance company *688subsidiaries and some 13 wholly owned noninsurance writing subsidiaries. Petitioner American International Credit Corporation…