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MATTER OF LONG ISLAND LIGHTING CO. v. COMM'R OF TAXATION & FIN. OF THE STATE OF NEW YORK

235 A.D.2d 637 (1997)

652 N.Y.S.2d 640

In the Matter of Long Island Lighting Company, Petitioner, v. Commissioner of Taxation and Finance of the State of New York et al., Respondents

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

January 9, 1997

White, J.

To assist petitioner in effectuating its agreement with Niagara Mohawk Power Corporation (hereinafter NiMo) to fund 18% of the construction costs of a nuclear power plant, the New York State Energy & Research Developmental Authority (hereinafter NYSERDA) agreed to issue on petitioner's behalf $150 million in tax-exempt Pollution Control Revenue Bonds. As a condition of issuance, petitioner was required to obtain two letters of credit guaranteed...

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