It is hereby ordered that the order so appealed from is unanimously affirmed without costs.
Memorandum:
In these three tax certiorari appeals, respondents appeal from an order denying their pre-answer motions pursuant to CPLR 3211 (a) (1) and (7) to dismiss the respective petitions in each proceeding, based on documentary evidence establishing a defense to the petitions and for failure to state a cause of action. We affirm for reasons stated in the decision...
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