Judgment reversed on the law and a new trial granted, with costs to the appellants to abide the event.
Memorandum:
The complaint containing 16 numbered allegations seeks a declaratory judgment as to the validity and constitutionality of chapter 726 of the Laws of 1954 "comprising subdivisions 6 A and 6 B of the Tax Law". The answer denies all of the allegations of the complaint other than the enactment of the statute. The record contains no transcript of the...
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