Abraham & Strauss v. Tully

—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 disallowed deductions for uncollectible bad debts incurred on credit sales which petitioner had taken on its sales tax returns. Petitioner claimed as deductions from its gross sales subject to sales tax, amounts attributable to uncollectible bad debts incurred on credit sales, on its sales tax returns filed for the periods ending August 31, 1965 through August 31, 1968. After an audit, the Sales…