American Broadcasting Companies, Inc. v. Tax Commission

Final order and judgment (one paper), Supreme Court, New York County (Bowman, J.), entered October 3, 1974, which reduced the assessments for five out of the nine years in question, reversed, on the law and the facts, petition dismissed and assessments reinstated and confirmed, with costs. Findings of fact inconsistent herewith are reversed and new findings made consistent herewith. The petitioner has not sustained its burden of overcoming the presumption of the validity of the assessments by showing by substantial evidence that they were excessive. In this case the record shows that…