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MTR. OF MACLEAN v. PROCACCINO

80 Misc.2d 931 (1975)

In the Matter of James MacLean, Petitioner, v. Mario A. Procaccino et al., as Tax Commissioners of the Department of Taxation and Finance of the State of New York, Respondents.

Supreme Court, Albany County.

February 4, 1975

Attorney(s) appearing for the Case

Rapport & Rapport (Victor M. Meyers of counsel), for petitioner. Louis J. Lefkowitz, Attorney-General (Michael F. Colligan of counsel), for respondents.

A. FRANKLIN MAHONEY, J.

In this CPLR article 78 proceeding the petitioner seeks a judgment annulling the respondents' determination that petitioner, as the responsible corporate officer of the MacLean Construction Corp., failed to collect, account for and pay over certain fiduciary moneys for the years 1966 and 1967, all as required by section 674 of the Tax Law and which failure resulted in proceedings against the petitioner, individually, pursuant to...

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