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  5. 26 A.D.2d 97 (1966)
 

LIBERTY NAT. BANK v. BUSCAGLIA

26 A.D.2d 97 (1966)

Liberty National Bank and Trust Company, Petitioner, v. William K. Buscaglia, as Director of The Division of Sales Tax, County of Erie, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

June 17, 1966.

Attorney(s) appearing for the Case

Jaeckle, Fleischmann, Kelly, Swart & Augspurger (Alan H. Vogt, William D. Schulz and John J. LaFalce of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Robert W. Bush of counsel), for State Tax Commission, respondent.

John S. Ryan for William K. Buscaglia, respondent.

William J. Stevens and William M. Weegar for Monroe County Special Tax Bureau, amicus curiæ.

WILLIAMS, P. J., BASTOW, GOLDMAN and HENRY, JJ., concur.

DEL VECCHIO, J.

This controversy, by which the parties seek an adjudication as to the validity of certain sales and use taxes when applied to a national bank, is before this court for determination in the first instance, pursuant to CPLR 3222 (subd. [b], par. 3).

The proceeding was originally commenced under article 78 of the CPLR, but with the joinder of the New York State Tax Commission has been treated...

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