3M Carting, Inc. v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a corporate franchise tax assessment imposed under Tax Law article 9-A.

Petitioner is a corporation primarily engaged in the business of removing and collecting rubbish and recyclable materials. For fiscal years ending August 31, 1982 and July 31, 1984, petitioner claimed investment credits of $2,428.01 and $6,955.69, respectively, for the acquisition of two packer trucks, which the Department of Taxation and Finance…