MCI Telecommunications Corp. v. New York State Tax Appeals Tribunal

—Crew III, J.

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 an assessment of interest and penalties on petitioner’s sales and use tax assessment imposed under Tax Law articles 28 and 29.

Petitioner, MCI Telecommunications Corporation (hereinafter Telecom), is a provider of intrastate, interstate and international telephone service and is the successor in interest to MCI Equipment Corporation (hereinafter Equipment) and MCI Leasing, Inc. (hereinafter Leasing). In 1981…