McCall Corp. v. Gerosa

This is an article 78 proceeding instituted by petitioner, to review a final determination by the comptroller of the City of New York assessing an alleged deficiency against the taxpayer in the general business and financial tax. In a prior proceeding involving the same tax years, we remanded the matter to the comptroller for appropriate action in accordance with our decision (Matter of McCall Corp. v. Joseph, 284 App. Div. 484).

Thereafter, the comptroller held hearings at which the taxpayer submitted both oral and documentary proof. We find from the record that the comptroller has followed…