December 4, 1986 Appeal from the Supreme Court, Albany County. Weiss, J. Petitioner is a Florida corporation qualified to do business in New York and is a wholly owned subsidiary of General Mills, Inc., a national distributor of processed foods and other consumer products. Petitioner conducts a vertically integrated operation that purchases, processes and distributes seafood products, and runs a national chain of seafood restaurants known as "Red Lobster". During the fiscal years ending in May 1977