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AL TECH v. TAXATION & FIN.

129 Misc.2d 141 (1985)

In the Matter of Al Tech Specialty Steel Corporation, Petitioner, v. New York State Department of Taxation and Finance et al., Respondents.

Supreme Court, Special Term, Albany County.

August 2, 1985

Attorney(s) appearing for the Case

Harris, Beach, Wilcox, Rubin & Levey (Alan J. Knauf of counsel), for petitioner. Robert Abrams, Attorney-General (Betsy Broder of counsel), for respondents.

EDWARD S. CONWAY, J.

These are two motions by the petitioner which will be considered in one opinion by this court. The first motion is for an order granting leave to petitioner to serve its proposed second amended petition pursuant to CPLR 3025 (b).

The proposed amendments involve no surprise and the respondents are not prejudiced by allowing the proposed amendments. Leave to amend should be freely given especially where there is no prejudice...

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