This is an article 78 proceeding seeking judgment vacating and setting aside "the Stock Transfer Tax Assessment No. 170 rendered under Article 12 of the Tax Law on July 13, 1964, and the decision of the Commission dated January 17, 1973, and for such other and further relief as may be just, proper and equitable."
The solution to the relief sought will be found in the answer to the question of whether or not a merger of a foreign...
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