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CONVENIENCE STORES v. URBACH

169 Misc.2d 906 (1996)

646 N.Y.S.2d 918

In the Matter of New York Association of Convenience Stores et al., Petitioners, v. Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of the State of New York, et al., Respondents.

Supreme Court, Albany County.

May 14, 1996

Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General, Albany (David Fruchter of counsel), for respondents. Crane, Kelley, Greene & Parente, Albany (James B. Crane, II, and David M. Cherubin of counsel), for petitioners.

JOSEPH HARRIS, J.

PARTIES

Petitioner New York Association of Convenience Stores (NYACS) is a not-for-profit corporation representing the collective interests of over 3,000 convenience stores that sell cigarettes, motor fuel, and other products in the State of New York. A purportedly significant number of NYACS' member convenience stores adjoin or are in close proximity to Indian reservations and compete...

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