Amengual v. State Tax Commission

— Proceeding pursuant to CPLR article 78 (transferred to this court 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 the redetermination of a deficiency assessment for the years 1974 and 1975. East Electric Corporation failed to pay over to the New York State Department of Taxation and Finance employee withholding taxes from December 1, 1974 through December 31, 1974, and also from February 1, 1975 through December 31, 1975. As a consequence, petitioner, the secretary of…