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DeLORONDE v. TAX COMMN.

142 A.D.2d 90 (1988)

In the Matter of Paul DeLoronde et al., Appellants, v. New York State Tax Commission, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 23, 1988

Attorney(s) appearing for the Case

Vaughn N. Aldrich and John A. Piasecki for appellants.

Robert Abrams, Attorney-General (Lew A. Millenbach and Nancy A. Spiegel of counsel), for respondent.

CASEY, J. P., MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.

LEVINE, J.

This petition was brought pursuant to CPLR article 78 to challenge the seizure by the State Police on a highway in Essex County of a truck and its contents consisting of a large quantity of cigarettes. No cigarette tax stamps, evidencing the payment of the State cigarette tax (see, Tax Law § 473), were affixed to the merchandise. The petition alleges that petitioners Paul DeLoronde and...

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