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COMPASS ADJUSTERS v. COMMR.

159 Misc.2d 138 (1993)

604 N.Y.S.2d 468

Compass Adjusters & Investigators, Inc., et al., Plaintiffs, v. Commissioner of Taxation and Finance of the State of New York, Defendant.

Supreme Court, Albany County.

July 19, 1993

Attorney(s) appearing for the Case

Dreyer, Boyajian & Tuttle, Albany (Christopher M. Scaringe of counsel), for plaintiffs. Robert Abrams, Attorney-General, Albany (Jeffrey M. Dvorin of counsel), for defendant.

THOMAS W. KEEGAN, J.

This is a motion by the plaintiffs, Compass Adjusters & Investigators, Inc., and Compass Investigators & Adjusters, Inc., for an order granting summary judgment to the plaintiffs pursuant to CPLR 3212, declaring that Tax Law § 1105 (c) (8) does not apply to services rendered as an "independent adjuster" as defined by Insurance Law § 2101 (g) (1), and a cross motion for...

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