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TAXATION & FIN. v. BRAMHALL

172 Misc.2d 934 (1997)

660 N.Y.S.2d 329

In the Matter of New York State Department of Taxation and Finance, Petitioner, v. William A. Bramhall et al., Respondents. (Action No. 1.) In the Matter of New York State Department of Taxation and Finance, Petitioner, v. Bruce K. Faddies et al., Respondents. (Action No. 2.)

Supreme Court, Erie County.

May 14, 1997

Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General (Peter B. Sullivan of counsel), for petitioner. Zdarsky, Sawicki & Agostinelli (Joseph Zdarsky of counsel), for Triple J's, respondent in action No. 1. Block & Colucci, P. C. (Joseph F. Crangle of counsel), for Seneca Hawk, respondent in action No. 2. Toohey & Dowd, P. C. (Timothy Toohey of counsel), for William Bramhall and others, respondents in actions Nos. 1 and 2.

ROSE H. SCONIERS, J.

The aforecaptioned matters were brought before this court by order to show cause. Because of common issues of law and fact, both matters were reviewed at oral argument and will be addressed herein.

In each case, petitioner New York State Department of Taxation and Finance seeks an order pursuant to Tax Law § 848 confirming the temporary seizure of a tractor and tanker and its...

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