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  5. 67 N.Y.2d 1036 (1986)
 

MATTER OF BROOKLYN UNION GAS CO. v. COMM'R OF THE DEP'T OF FIN. OF THE CITY OF NEW YORK

67 N.Y.2d 1036 (1986)

In the Matter of the Brooklyn Union Gas Company, Respondent-Appellant, v. Commissioner of the Department of Finance of the City of New York, et al., Appellants-Respondents.

Court of Appeals of the State of New York.

Decided May 29, 1986.

Attorney(s) appearing for the Case

Frederick A. O. Schwarz, Jr., Corporation Counsel (Gale Zareko, Stanley Buchsbaum and Anshel David of counsel), for appellants-respondents.

Edward J. Walsh, Jr., Joseph P. Stevens and James F. Matthews for respondent-appellant.

Robert Abrams, Attorney-General (Michael S. Buskus, Robert Hermann and Peter H. Schiff of counsel), in his statutory capacity pursuant to Executive Law § 71.

Monte Engler and Robert S. Powers for Page Boy, Inc., and others, amici curiae.

H. Richard Schumacher, Pearl Doherty and Steven M. Lieberman for Transcontinental Gas Pipe Line Corporation, amicus curiae.

Chief Judge WACHTLER and Judges MEYER, SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR., concur.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, and the determinations of the Department of Finance of the City of New York reinstated. The question certified by the Appellate Division should not be answered, as it is unnecessary in view of this court's grant of leave to appeal pursuant to CPLR 5602 (a) (2).

Petitioner is a public utility subject to both State and New York City taxes...

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