Judgment vacated, petition unanimously granted, without costs, and determination annulled.
Memorandum:
In this CPLR article 78 proceeding respondent State commissioner appeals from a judgment which vacated and annulled his decision, after fair hearing, affirming a determination of respondent county commissioner which directed recoupment of State and Federal income tax refunds received by petitioner in February, 1977. Petitioner, the mother of two children...
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