OPINION OF THE COURT
ALICE SCHLESINGER, J.
Petitioners Metropolitan Movers Association, Inc., Advance Relocation & Storage Inc., All Season Movers, Inc., Business Relocation Services, Inc., Sher-Del Transfer and Relocation Services, Inc., and Universal Moving & Storage Co. have commenced this CPLR article 78 proceeding against respondent John C. Liu, the Comptroller of the City of New York (Comptroller). Petitioners challenge as unlawful the Comptroller...
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