Birge Co. v. State Tax Commission

Proceeding pursuant to CPLR article 78 (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which denied petitioner’s application for revision or refund of franchise taxes pursuant to article 9-A of the Tax Law. The sole question presented in this proceeding is whether the State Tax Commission’s determination that petitioner was not entitled to allocate its business income under article 9-A of the Tax Law for the reason that…