Harder's Express, Inc. v. State Tax Commission

— Appeal from a judgment of the Supreme Court at Special Term, entered March 9, 1978 in Albany County, which granted petitioner’s application, in a proceeding pursuant to CPLR article 78, annulled the determination of the tax commission and vacated a tax deficiency assessed against petitioner. On December 14, 1973, R. J. Reynolds Tobacco Company at Albany, New York, delivered a quantity of untaxed cigarettes to petitioner, a common carrier, for delivery to a consignee in Poughkeepsie, New York. The cigarettes were stolen from petitioner on December 17, 1973 prior to delivery to the consignee.…