People ex rel. Peter J. Curran Funeral Service Co. v. Graves

This is a proceeding under article 78 of the Civil Practice Act to review a final determination of the State Tax Commission affirming gross earnings taxes assessed against relator under section 184 of the Tax Law for the period from May 6, 1935, to June 30, 1935, and for the quarters thereafter to and including June 30, 1936, amounting in the aggregate to $157.27. The question is whether the relator is a corporation “formed for or principally engaged in the conduct of a transportation or transmission business,” within the meaning of that phrase as used in section 184 of the Tax Law. This…