This is a CPLR article 78 proceeding in which petitioners seek a judgment annulling and reversing a decision of the New York State Tax Commission made on February 4, 1983, on the grounds that said decision is not supported by substantial evidence and is erroneous as a matter of law.
Radio Station WBVM, Utica, New York, was purchased in 1962 by Michael C. Fusco and Daniel A. Fusco. The station was sold in 1974 to petitioner...
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