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ROCH. PACKER v. HECKELMAN

83 Misc.2d 1064 (1975)

In the Matter of Rochester Independent Packer, Inc., Petitioner, v. Saul Heckelman et al., Constituting the State Tax Commission, Respondents.

Supreme Court, Special Term, Albany County.

November 5, 1975

Attorney(s) appearing for the Case

Salzman, Salzman, Lipson & Buzard (James T. Townsend of counsel), for petitioner. Louis J. Lefkowitz, Attorney-General, for respondents.

A. FRANKLIN MAHONEY, J.

In this CPLR article 78 proceeding petitioner seeks an order vacating and annulling a determination of the State Tax Commission that petitioner is not entitled to a refund of sales and use tax assessed pursuant to article 28 of the Tax Law.

Despite the fact that a hearing was held before the State Tax Commission and that body gave its decision, this matter is not transferable...

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