In this proceeding pursuant to CPLR article 78, petitioners seek to preclude respondent New York State Department of Taxation and Finance from pursuing the collection of corporate franchise taxes, sales taxes and withholding taxes from the present corporate entity Capri "400", Inc. Respondent seeks to collect the combined sum of $26,986.93 plus interest it has assessed to Capri.
On April 17, 1969, a certificate of incorporation...
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