MATTER OF BASS PRO, INC. v. MEGNA

507567

69 A.D.3d 1040 (2010)

892 N.Y.S.2d 642

2010 NY Slip Op 57

In the Matter of BASS PRO, INC., et al., Appellants, v. ROBERT L. MEGNA, as Commissioner of Taxation and Finance, Respondent. (Proceeding No. 1.) In the Matter of BPS CATALOG, L.P., et al., Appellants, v. ROBERT L. MEGNA, as Commissioner of Taxation and Finance, Respondent. (Proceeding No. 2.)

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

Decided January 7, 2010.


Peters, J.P.

Petitioners each made a Freedom of Information Law (see Public Officers Law art 6 [hereinafter FOIL]) request for any and all documents reviewed, analyzed or prepared by the Department of Taxation and Finance in connection with its investigation of petitioners and ultimate decision to conduct a sales tax audit. The Department provided over 750 pages of responsive documents, but denied access to 91 pages based upon various FOIL exemptions.

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