Dan-Ellen, Inc. v. New York 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 sustained a franchise tax assessment against petitioner for the fiscal periods ending on February 28 for the years 1970 through 1973. Petitioner is a domestic corporation which sells ladies’ apparel to retail stores throughout the country. The shareholders of petitioner are also the sole shareholders of two other separate and distinct corporations: Clock Fashions, Inc. (Clock), a New York…