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AMER TRUCKING v. TAX COMM

120 Misc.2d 191 (1982)

American Trucking Associations, Inc., et al., Plaintiffs, v. New York State Tax Commission et al., Defendants.

Supreme Court, Special Term, Albany County.

December 1, 1982

Attorney(s) appearing for the Case

Zelby & Burstein (Herbert Burstein, Ralph S. Snyder and Richard D. Birns of counsel), and Schnader, Harrison, Segal & Lewis for plaintiffs. Robert Abrams, Attorney-General (Lawrence L. Doolittle of counsel), for defendants.

DE FOREST C. PITT, J.

The plaintiffs have brought an action for a declaratory judgment declaring section 184 of the New York State Tax Law unconstitutional, granting a permanent injunction restraining the defendants from enforcing said section and granting reasonable attorneys' fees. The plaintiffs have moved for summary judgment for the relief demanded in the complaint on the grounds that there are no defenses...

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