MTR. OF SWEET ASSOC. v. GALLMAN


36 A.D.2d 95 (1971)

In the Matter of Sweet Associates, Inc., Petitioner, and City School District of the City of Schenectady et al., Intervenors-Petitioners, v. Norman Gallman et al., Constituting The State Tax Commission, Respondents

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

February 25, 1971.


Attorney(s) appearing for the Case

Clayman, Mead & Gallo (Irving Galt of counsel), for petitioner.

Kreutzer, Heller, Selman & Galt for intervenors-petitioners.

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

J. Lee Rankin, Corporation Counsel (Samuel J. Warms, Gale Zareko and Solomon Portnow of counsel), for City of New York, amicus curiae.

McGivern & Mills (Bernard T. McGivern of counsel), for New York State School Boards Association, amicus curiae.

HERLIHY, P. J., GREENBLOTT, COOKE and SWEENEY, JJ., concur.


STALEY, JR., J.

This is a proceeding under article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court of the Third Judicial Department by order of the Supreme Court at Special Term entered in Albany County) to review a determination of the State Tax Commission which denied petitioner's application for revision or refund of certain sales or use taxes imposed in accordance with subdivision...

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