Central Park Plaza Corp. v. Bates

This is a proceeding under article 78 of the Civil Practice Act to review a final determination of the State Tax Commission, affirming as adjusted, an annual corporation franchise tax assessed against petitioner under article 9-A of the Tax Law. The assessment was for the tax year commencing November 1,1943, in the sum of $1,736.21, and for the transition period from November 1, 1944, to December 31st of that year, in the amount of $1,150.72, making a total tax of $2,886.93. The petitioner is a domestic corporation. Prior to October 1, 1943, it operated, as a real estate corporation in New…