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TJS INC v. DEPT OF TAX & FIN

512259

89 A.D.3d 239 (2011)

932 N.Y.S.2d 243

2011 NY Slip Op 7780

In the Matter of TJS OF NEW YORK, INC., Appellant, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

Decided November 3, 2011.

Attorney(s) appearing for the Case

Barry Leibowicz , Great Neck, for appellant.

Eric T. Schneiderman , Attorney General, Albany ( Paul Groenwegen of counsel), for respondents.

MERCURE, J.P., MALONE JR., KAVANAGH and GARRY, JJ., concur.

OPINION OF THE COURT

ROSE, J.

Petitioner made a request under the Freedom of Information Law (see Public Officers Law art 6 [hereinafter FOIL]) for records in connection with a sales tax audit performed by respondent Department of Taxation and Finance. When Supreme Court (Sackett, J.) ordered the Department to provide petitioner with copies of its records in an electronic format, the Department provided certain data that could not be viewed without...

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