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MTR. OF EVANS v. BUSCAGLIA

27 A.D.2d 317 (1967)

In the Matter of William A. Evans, Petitioner, v. William K. Buscaglia, as Director of Erie County Sales Tax Division, Respondent In the Matter of Sky-Lark Delaware, Inc., et al., Petitioners, v. William K. Buscaglia, as Director of Erie County Sales Tax Division, Respondent

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

April 6, 1967.

Attorney(s) appearing for the Case

Offermann, Fallon & Mahoney (Leo J. Fallon of counsel), for William A. Evans, petitioner.

Williams, Stevens & McCarville (E. W. Dann Stevens of counsel), for Sky-Lark Delaware, Inc., and others, petitioners.

Norman A. Stiller, County Attorney (John S. Ryan of counsel), for respondent.

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

DEL VECCHIO, J.

These proceedings, commenced under article 78 of the CPLR for a review of determinations made after a hearing by respondent as Director of the Erie County Sales Tax Division assessing a deficiency against petitioners, have been transferred to this court for disposition in the first instance pursuant to CPLR 7804 (subd. [g]).

Petitioners are owners and operators of gasoline stations located...

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