Pursuant to CPLR 3211 (a) (2) and (7), defendants New York State Department of Taxation and
Finance, Robert Megna, in his official capacity as Commissioner of the New York State Department
of Taxation and Finance, the State of New York, and David A. Paterson, in his official ...
Initially, we note that the Tribunal's interpretation and administration of the Tax Law is entitled
to deference (see Matter of Fuchsberg & Fuchsberg v Commissioner of Taxation & Fin., 13 AD3d
831, 833 [2004]), and its findings must be upheld if rationally based and not ultimately ...
Petitioner publishes and distributes telephone directories, containing both advertisements and
telephone and address information, to state residents and businesses free of charge. In doing
so, petitioner arranges, through various distributors, to have the individual directories ...