The defendant is charged with grand larceny in the third degree, a class E felony (Penal Law, § 155.30) and issuing a bad check, a class B misdemeanor (Penal Law, § 190.05). The case was tried before the court without a jury on a stipulated statement of facts which left for resolution the impact of sales tax on value in determining whether the defendant is guilty of the felony, grand larceny in the third degree, as charged...
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