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PEOPLE v. TRACY

1 Misc.3d 308 (2003)

764 N.Y.S.2d 585

THE PEOPLE OF THE STATE OF NEW YORK, Plaintiff, v. LEO F. TRACY, Defendant.

City Court of Watertown.

August 22, 2003.

Attorney(s) appearing for the Case

William McClusky, Adams, for defendant.

Cindy Foote-Intschert, District Attorney, Watertown (Matthew Goettel of counsel), for plaintiff.

OPINION OF THE COURT

JAMES C. HARBERSON, J.

Facts

The defendant has been charged with a violation of article 37, § 1814 (a) (1) of the Tax Law: "Attempt to evade or defeat tax."

The accusatory instrument alleges that the defendant on March 19, 2003 at 440 S. Massey Street in the City of Watertown, New York, violated this statute "by possessing 45 cartons of untaxed cigarettes and...

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