It is hereby ordered that the order so appealed from is unanimously affirmed without costs.
Memorandum: Plaintiffs and defendants entered into an asset purchase agreement for the purchase of an AAMCO franchise by plaintiffs for $675,000. The parties executed a promissory note and an escrow agreement, pursuant to which $250,000 was placed into an escrow account at M&T Bank to ensure payment of any outstanding sales tax liability. The New York State Department of...
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