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MATTER OF ALDRICH v. MURPHY

42 A.D.2d 385 (1973)

In the Matter of Roger Aldrich, Doing Business as Empire Silo Company, et al., Petitioners, v. Joseph H. Murphy et al., Constituting The State Tax Commission, Respondents

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

October 25, 1973.

Attorney(s) appearing for the Case

Philip D. O'Donnell for appellants.

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

George M. Michaels and Lee S. Michaels for Northeast Silo Association, amicus curiae.

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

SWEENEY, 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 at Special Term, entered in Albany County) to review a determination of the State Tax Commission, which affirmed assessments of sales or use taxes against petitioners for the periods ending August 31, 1965, November 30, 1965...

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