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MATTER OF FRANZBLAU v. DEP'T OF FIN. OF CITY OF N. Y.

52 Misc.2d 308 (1966)

In the Matter of Sidney Franzblau et al., Petitioners, v. Department of Finance of the City of New York, Respondent.

Supreme Court, Special Term, Queens County.

December 15, 1966

Attorney(s) appearing for the Case

Katz, Block & Pack for petitioners. J. Lee Rankin, Corporation Counsel (Stanley Buchsbaum and Gale Zareko of counsel), for respondent.

JAMES J. CRISONA, J.

In an action by petitioners to vacate a determination by the Department of Finance with reference to sales and compensating use taxes owed by petitioners, respondent moves to dismiss the petition.

The basis of the motion to dismiss is that petitioners have failed to comply with section N46-7.0 of the Administrative Code of the City of New York, which provides, inter alia, that: "A proceeding under article seventy-eight...

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