CONVENIENCE STORES v. URBACH


170 Misc.2d 445 (1996)

648 N.Y.S.2d 890

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.

August 13, 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.

THE ISSUE

Having lost the initial legal skirmish on the issue of standing (see, 169 Misc.2d 906 [Sup Ct, Albany County 1996]), respondents now interpose objections in point of law, alleging that the proceeding does not present a justiciable controversy and that the petition fails to state a cause of action. The court, pursuant to CPLR...

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