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  5. 40 N.Y.2d 854 (1976)
 

MATTER OF KERMANI v. TOWN BD. OF TOWN OF GUILDERLAND

40 N.Y.2d 854 (1976)

In the Matter of Winifred S. Kermani et al., as Executors of Rustam K. Kermani, Respondents, v. Town Board of Town of Guilderland et al., Appellants.

Court of Appeals of the State of New York.

Decided October 14, 1976.

Attorney(s) appearing for the Case

John W. Tabner, Frank J. Williams, Jr., and John H. Claussen for appellants.

Anthony J. Feeney, Jr., for respondents.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and COOKE concur.

MEMORANDUM.

The order of the Appellate Division should be reversed and the petition dismissed. We agree with Mr. Justice EDWARD S. CONWAY at Special Term that petitioner has not met his burden of demonstrating infirmity in the benefit formula for levying the sewer tax assessments, either facially or as applied. We would only add that petitioner's assault on the town's assessment of sewer charges against property owned by...

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