Crown Publishers, Inc. 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 sustained a sales and use tax assessment imposed pursuant to article 28 of the Tax Law. Following a hearing, respondent confirmed notices of determination and demands for payment of sales and use taxes together with interest and penalties made against petitioners by the Sales Tax Bureau resulting from their rental of mailing lists in the form of preaddressed gummed labels, which petitioners…