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MATTER OF KOMP v. STATE TAX COMM.

56 Misc.2d 824 (1968)

In the Matter of Philip H. Komp et al., Doing Business as Blue Bird Tavern and Restaurant, Petitioners, v. State Tax Commission, Respondent.

Supreme Court, Special Term, Albany County.

May 22, 1968

Attorney(s) appearing for the Case

Leonard E. Friedlander for petitioners. Louis J. Lefkowitz, Attorney-General (Robert W. Bush of counsel), for respondent.

T. PAUL KANE, J.

This is a proceeding pursuant to article 78 of the CPLR to review a determination of respondent which, among other things, after a hearing determined that petitioners, as proprietors of a restaurant and tavern duly licensed for the sale of beer and other alcoholic beverages, were responsible for the sales tax imposed upon sale of beer regardless of whether the tax was collected from customers...

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