Following service of a notice of a petition and petition by petitioners, respondents moved to dismiss on objections in point of law based upon a number of defects in the petition. Supreme Court granted the motion and this appeal ensued.
The petition is patently defective in that it is not the petition of the real parties in interest, is not verified and fails to allege compliance with Tax Law § 1138 (a) (4). The court has the power...
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