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TOBACCO DISTRIBS. v. TRIBUNAL

159 A.D.2d 132 (1990)

In the Matter of New York State Association of Tobacco and Candy Distributors, Inc., Appellant, v. New York State Tax Appeals Tribunal et al., Respondents

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

July 19, 1990

Attorney(s) appearing for the Case

Parker Chapin Flattau & Klimpl (Amos Alter of counsel), for appellant.

Robert Abrams, Attorney-General (Wayne Benjamin of counsel), for New York State Tax Appeals Tribunal and another, respondents.

Hodgson, Russ, Andrews, Woods & Goodyear (Paul I. Perlman of counsel), for Target Cooperative Buying Association., Inc. and others, respondents.

MAHONEY, P. J., and HARVEY, J., concur with CASEY, J.; WEISS and LEVINE, JJ., dissent and vote to reverse in an opinion by LEVINE, J.

CASEY, J.

At issue on this appeal is whether petitioner has standing to seek CPLR article 78 review of a final determination of respondent State Tax Appeals Tribunal rendered in an administrative proceeding to which petitioner was not a party. Supreme Court held that petitioner lacked standing, and the petition was dismissed. We affirm.

The members of Target Cooperative Buying Association, Inc., a cooperative...

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