Judgment unanimously vacated, on the law, without costs, determination annulled and petition dismissed.
Memorandum:
The Zoning Board of Appeals of the Town of Kirkland was without jurisdiction to make the determination which is the subject of this appeal. Subdivision 2 of section 267 of the Town Law authorizes the Town Board to appoint a board of appeals and provides that "[s]uch board of appeals shall hear and decide
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