Brigar, Inc. v. Chu

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 a corporate franchise tax assessment imposed pursuant to article 9-A of the Tax Law.

The issue before us is whether petitioner is entitled to investment tax credits claimed upon its acquisition of labeling and addressing machines, a tying machine and a mail inserting machine for the years 1977 and 1978. These were disallowed by the Tax Commission on the ground that the equipment was not…