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HARNESS RACING v. SARATOGA SPA

55 A.D.2d 295 (1976)

Saratoga Harness Racing, Inc., Appellant, v. City of Saratoga Springs et al., Respondents

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

December 30, 1976

Attorney(s) appearing for the Case

David W. Morris (Ernest B. Morris of counsel), for appellant.

LeRoy T. Walbridge for City of Saratoga Springs, respondent.

Stillman & Griset (Philip Stillman of counsel), for Capital District Regional Off-Track Betting Corporation, respondent.

Edward A. Tracy for County of Saratoga, respondent.

Louis J. Lefkowitz, Attorney-General (Francis V. Dow and Ruth Kessler Toch of counsel), for New York State Tax Commission, respondent.

KOREMAN, P. J., MAHONEY, MAIN and HERLIHY, JJ., concur.

GREENBLOTT, J.

Plaintiff is a licensed operator of pari-mutuel harness race meetings in Saratoga Springs, New York. Defendants, City of Saratoga Springs, County of Saratoga and the New York State Tax Commission imposed taxes on plaintiff's admissions of 15%, 15% and 4%, respectively. Defendant Capital District Regional Off-Track Betting Corporation (hereinafter OTB), commenced operations pursuant to statutory...

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