J. C. Penney Co. v. New York State Tax Commission

Appeal from an order of the Supreme *706Court at Special Term (Conway, J.), entered April 24,1981 in Albany County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of the New York State Tax Commission imposing a tax deficiency on petitioner. In its effort to obtain review of adverse aspects of an October 17,1980 decision of the State Tax Commission, petitioner elected to proceed by obtaining an undertaking sufficient to secure the tax due and the costs and charges of the appeal proceeding. Although the notice of petition and the…