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BUFFALO PROJECT v. BUFFALO

74 A.D.2d 336 (1980)

Central Buffalo Project Corporation, Appellant-Respondent, v. City of Buffalo, Respondent-Appellant, et al., Defendants. (Appeal No. 1.) Central Buffalo Project Corporation, Appellant, v. City of Buffalo, Respondent, et al., Defendants. (Appeal No. 2.)

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

May 23, 1980

Attorney(s) appearing for the Case

Falk, Siemer, Glick, Tuppen & Maloney (Edwin H. Wolf, of counsel), for appellant-respondent.

Joseph P. McNamara, Corporation Counsel (Stanley A. Moskal, Jr., of counsel), for respondent-appellant.

SIMONS, SCHNEPP, DOERR and WITMER, JJ., concur.

CARDAMONE, J. P.

We consider once again the issue of refunds due a taxpayer for taxes illegally collected by a municipality in excess of its constitutional limits. This appeal is taken by plaintiff Central Buffalo Project Corporation, whose motions for summary judgment in each of five actions for refunds of alleged overpayment of city taxes to the City of Buffalo were denied. The basis for denial was (in the...

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