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STATE v. INTL. FID. INS. CO.

181 Misc.2d 595 (1999)

694 N.Y.S.2d 896

STATE OF NEW YORK, Plaintiff, v. INTERNATIONAL FIDELITY INSURANCE COMPANY, Defendant and Third-Party Plaintiff. UNITED PACIFIC INSURANCE COMPANY OF NEW YORK et al., Third-Party Defendants.

Supreme Court, Albany County.

July 29, 1999.

Attorney(s) appearing for the Case

Eliot Spitzer, Attorney General, Albany (John J. Nowak of counsel), for plaintiff.

Sills, Cummis, Radin, Tischman, Epstein & Gross, P. A., Newark, New Jersey (Adam J. Kaiser of counsel), for defendant and third-party plaintiff.

Neil H. Greenberg, Westbury, for Lewis B. Helfstein, third-party defendant.

OPINION OF THE COURT

HAROLD J. HUGHES, J.

Plaintiff moves, pursuant to CPLR 3212, for an order granting it summary judgment. The defendant opposes plaintiff's motion and cross-moves for summary judgment on the ground that the State has spoliated evidence.

Golden Distributors, LTD (Golden) was permitted by the State's Department of Taxation and Finance (Department) to purchase and resell cigarette tax stamps. Section 472 of the Tax Law allows agents...

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