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  5. 39 A.D.2d 278 (1972)
 

KAHN & JACOBS v. STATE TAX COMM.

39 A.D.2d 278 (1972)

In the Matter of Kahn & Jacobs, Petitioner, v. State Tax Commission, Respondent

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

June 29, 1972.

Attorney(s) appearing for the Case

Simpson, Thacher & Bartlett (Donald P. Wefer, Eleanor M. Fox and Alan R. Johnson of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Ruth Kessler Toch and Vincent P. Molineaux of counsel), for respondent.

HERLIHY, P. J., GREENBLOTT, SIMONS and REYNOLDS, JJ., concur.

KANE, J.

This is a proceeding under CPLR article 78 (transferred to the Appellate Division of the Supreme Court in 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 sustained the imposition of an unincorporated business tax assessment under section 386-a (now section 701) of the Tax Law.

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