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  5. 73 N.Y.2d 832 (1988)
 

SPANDAU v. UNITED STATES OF AM.

73 N.Y.2d 832 (1988)

James I. Spandau, Respondent, v. United States of America et al., Defendants, and State of New York Department of Taxation and Finance, Appellant.

Court of Appeals of the State of New York.

Decided December 20, 1988.

Attorney(s) appearing for the Case

Robert Abrams, Attorney-General (Nancy A. Spiegel, O. Peter Sherwood and Peter H. Schiff of counsel), for appellant.

James I. Spandau, respondent pro se.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur in memorandum.

MEMORANDUM.

The order of the Appellate Division should be reversed, with costs, plaintiff's cross motion for summary judgment denied, and summary judgment granted to the New York State Department of Taxation and Finance.

To satisfy the State's lien arising out of the seller's unpaid sales tax liabilities, a purchaser in bulk of the seller's business assets is required to pay the State, in addition to the cash consideration...

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