Appellate Division of the Supreme Court of the State of New York October 31, 1985 (American Employers' Insurance v. State Tax Commission)

Harvey, J.

Appeal from a judgment of the Supreme Court at Special Term (Pennock, J.), entered November 2, 1984 in Albany County, which dismissed petitioner’s application, in a *737proceeding pursuant to CPLR article 78, to annul a determination of respondent sustaining a franchise tax assessment imposed under Tax Law article 33.