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  5. 54 N.Y.2d 986 (1981)
 

UNIV. AUXILIARY SERVS. AT ALBANY, INC. v. SMITH

54 N.Y.2d 986 (1981)

University Auxiliary Services at Albany, Inc., Respondent, v. Penelope Smith, as Assessor for the Town of Clifton Park, Appellant. University Auxiliary Services at Albany, Inc., Respondent, v. Edwin Faulkner, as Assessor for the Town of Halfmoon, Appellant.

Court of Appeals of the State of New York.

Decided October 27, 1981.

Attorney(s) appearing for the Case

Thomas D. Nolan, Jr., for Penelope Smith, as Assessor for the Town of Clifton Park, appellant.

William H. Keniry for Edwin Faulkner, as Assessor for the Town of Halfmoon, appellant.

E. Guy Roemer for respondent.

Robert L. Beebe and Stephen J. Harrison for New York State Board of Equalization and Assessment, amicus curiae.

Concur: Judges JASEN, JONES, FUCHSBERG and MEYER. Judge GABRIELLI dissents and votes to reverse in an opinion in which Chief Judge COOKE and Judge WACHTLER concur.

In each case: Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division (78 A.D.2d 959; see, also, Matter of St. Joseph's Health Center Props. v Srogi, 51 N.Y.2d 127; and Matter of Faculty-Student Assn. of the State Univ. Coll. at Oswego v Sharkey, 29 N.Y.2d 621; contrast Matter of Stuyvesant Sq. Thrift Shop v Tax Comm...

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