Case Name: In the Matter of the Application of North American Cement Corporation, Petitioner, for an Order of Certiorari against Mark Graves and Others, as and Constituting the State Tax Commission of the State of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1935-03
Citations: 243 A.D. 834
Docket Number: 
Parties: In the Matter of the Application of North American Cement Corporation, Petitioner, for an Order of Certiorari against Mark Graves and Others, as and Constituting the State Tax Commission of the State of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 243
Pages: 834–834

Head Matter:
In the Matter of the Application of North American Cement Corporation, Petitioner, for an Order of Certiorari against Mark Graves and Others, as and Constituting the State Tax Commission of the State of New York, Respondents.

Opinion:
This is a certiorari proceeding to review the final determination of the State Tax Commission in relation to franchise taxes assessed against the petitioner under article 9-A of the Tax Law wherein the application of the statutory segregation of assets method was used instead of the equitable adjustment provision of the statute. Determination unanimously confirmed, with fifty dollars costs and disbursements. Present — Hill, P. J., Rhodes, Crapser, Bliss and Heffernan, JJ.