New York Supreme Court January 20, 1966 (Coleco Industries, Inc. v. State Tax Commission)

Ellis J. Staley, Jr., J.

This is a proceeding under article 78

of the CPLR to review the determination of the State Tax Commission which sustained an assessment of a license fee imposed upon petitioner, a Connecticut corporation doing' business in New York State, pursuant to section 181 of the Tax Law.