Best Payphones, Inc. v. Public Service Commission

Crew III, J.P

Appeal from a judgment of the Supreme Court *1069(Clemente, J.), entered June 13, 2005 in Albany County, which granted petitioner’s application, in a proceeding pursuant to CPLR article 78, to modify a determination of respondent Public Service Commission.

Between June 1987 and December 1998, petitioner Best Payphones, Inc. purchased dialtone service to public access lines from respondent Verizon New York, Inc. Included in Verizon’s charges for its dialtone service was a municipal tax surcharge on certain New York City taxes. Upon a determination by respondent Public Service Commission…