(Download) "Matter Micro Computer Corporation v. State Tax Commission" by Supreme Court of New York ~ Book PDF Kindle ePub Free
eBook details
- Title: Matter Micro Computer Corporation v. State Tax Commission
- Author : Supreme Court of New York
- Release Date : January 16, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
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 franchise tax assessment against petitioner for the fiscal periods ending June 30, 1972 and June 30, 1973. Petitioner is a domestic corporation and owned, either outright or with a subsidiary, two IBM computers which it leased to the Parker Hanifin Corporation in Cleveland, Ohio. Pursuant to an audit of petitioner for the taxable periods [65 A.D.2d 867 Page 868]