Opinion
March, 1935.
Present — Hill, P.J., Rhodes, Crapser, Bliss and Heffernan, JJ.
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.