Appellate Division of the Supreme Court of the State of New York October 30, 1986 (Greenwich Mills Co. v. State Tax Commission)

OPINION OF THE COURT

Weiss, J.

Petitioner, a processor and wholesaler of coffee, timely filed separate corporation franchise tax returns for itself and each of three wholly owned subsidiaries for the years 1977, 1978 and 1979, and paid the tax shown on each report.