Peter A. Vinolus for Jacek Wysocki and others, defendants. Olszewski, Janik & Wierzbicki for John G. Olszewski and others, defendants. Jaeckle, Fleischmann & Mugel (David Calverley of counsel), for Edwin B. Righter and others, defendants. Phillips, Lytle, Hitchcock, Blaine & Huber (Kenneth Manning of counsel), for National Fuel Gas Distribution Corporation and others, defendants. Kavinoky, Cook, Sandler, Gardner, Wisbaum & Lipman (Randy Oppenheimer of counsel), for L. L. Berger, Inc., defendant. Moot, Sprague, Marcy, Landy, Fernbach & Smythe (Jeremiah McCarthy of counsel), for New York Telephone Company and others, defendants. Falk, Siemer, Glick, Tuppen & Maloney (Ed Wolf of counsel), for Rose Marie Guarasci and others, defendants. Offerman, Fallon, Mahoney, Cassano & Geller (David Mahoney of counsel), for Philip W. Ransom, defendant. Cox, Barrell, Walsh, Roberts & Grace (Horace Gioia of counsel), for David A. Schichtel and another, defendants. Benzow, Finck, Handel & Owens (Roland Benzow of counsel), for Nelson R. Barrett, defendant. Herbert J. Mellan, defendant pro se. Michael J. Ryan, defendant pro se. Sullivan, Johnson, Peters, Burns, Adams & Mullin, P. C. (Dirk Adams of counsel), for Robert D. Blumreich and others, defendants. Joseph P. McNamara, Corporation Counsel (Stanley Moskal of counsel), for plaintiff.
Supreme Court, Erie County.
SAMUEL L. GREEN, J.
In this class action suit, defendants who are individual and corporate taxpayers have moved for summary judgment against the plaintiff City of Buffalo (City) for the refund of real property taxes paid from 1974 through 1978. Two questions of law are presented. First, whether defendants' claims for tax refunds were timely asserted. Second, whether all defendants, or only those who paid their...
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