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SITRIN HEALTH CTR v. NY STATE

195 Misc.2d 824 (2003)

761 N.Y.S.2d 452

CHARLES T. SITRIN HEALTH CARE CENTER, INC., et al., Plaintiffs, v. STATE OF NEW YORK et al., Defendants.

Supreme Court, Oneida County.

April 24, 2003.

Attorney(s) appearing for the Case

Tobin & Dempf, L.L.P. (David A. Ruffo of counsel), for plaintiffs.

Eliot Spitzer, Attorney General (Lisa Ullman of counsel), for defendants.

OPINION OF THE COURT

ROBERT F. JULIAN, J.

Relief Requested: Motion by plaintiffs for summary judgment granting them the relief demanded in the complaint, to wit, relief from a gross receipts assessment. Cross motion by defendant for summary judgment dismissing the complaint.

Question Presented: Does Public Health Law § 2807-d (2) (b) (vi) repeal a tax...

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