Harlem River Consumers Cooperative, Inc. v. State Tax Commission

Appeal, by permission, from an order of the Supreme Court at Special Term, entered September 8, 1973 in Albany County, which denied a motion to dismiss the petition. The petition, pursuant to CPLR article 78, sought annullment of a determination of the State Tax Commission, ruling that the Harlem River Consumers Cooperative, Inc., is a stock corporation which does not qualify for taxability under section 185 of the Tax Law and affirming certain notices of deficiency. The basis for the motion is that jurisdiction of the State Tax Commission was not obtained in that the notice of petition and…