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MTR. OF LAKELAND FARMS v. TAX COMM.

40 A.D.2d 15 (1972)

In the Matter of Lakeland Farms Company, Petitioner, v. State Tax Commission, Respondent

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

November 1, 1972.

Attorney(s) appearing for the Case

Schiano & Poyzer (Charles A. Schiano of counsel), for petitioner.

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

HERLIHY, P. J., STALEY, JR., GREENBLOTT and KANE, JJ., concur.

REYNOLDS, J.

This is a proceeding pursuant to article 78 of the CPLR (transferred to the Appellate Division of the Supreme Court in the Third Judicial Department by order of the Supreme Court, Albany County) to review a determination of the State Tax Commission, which denied petitioner an exemption from the highway use tax under subdivision 3 of section 504 of the Tax Law.

Petitioner, a partnership whose...

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