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  5. 41 N.Y.2d 913 (1977)
 

MATTER OF MONTAUK IMPROVEMENT, INC. v. PROCCACINO

41 N.Y.2d 913 (1977)

In the Matter of Montauk Improvement, Inc., et al., Respondents, v. Mario A. Proccacino et al., Constituting the State Tax Commission, Appellants. In the Matter of Alpha Computer Service Corp. et al., Respondents, v. State Tax Commission, Appellant.

Court of Appeals of the State of New York.

Decided March 22, 1977.

Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Francis V. Dow, Ruth Kessler Toch and John F. Forner of counsel) for appellant.

Alan S. Rosenberg and David Silvers for Montauk Improvement, Inc., and another, respondents.

Marvin M. David for Alpha Computer Service Corp. and others, respondents.

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

MEMORANDUM.

The judgments of the Appellate Division are modified and the matters are remitted to the State Tax Commission for further proceedings.

The determination of the State Tax Commission, acting in a quasi-judicial capacity, to require separate returns was based on the exercise of a discretion vested only in the commission which, through promulgated regulations, has established standards by which that discretion should be exercised (20 NYCRR 5.28 [b...

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