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EMPIRE GEN HOLDINGS, INC. v. GOVERNOR OF NY

4450-12.

40 Misc.3d 984 (2013)

967 N.Y.S.2d 919

2013 NY Slip Op 23213

EMPIRE GEN HOLDINGS, INC., et al., Plaintiffs, v. GOVERNOR OF THE STATE OF NEW YORK et al., Defendants.

Supreme Court, Albany County.

Decided June 25, 2013.

Attorney(s) appearing for the Case

Eric T. Schneiderman , Attorney General, Albany ( Aaron Baldwin of counsel), for defendants. Hiscock & Barclay, LLP, Syracuse ( David Burch, Jr. , of counsel), for plaintiffs.

OPINION OF THE COURT

JOSEPH C. TERESI, J.

Plaintiffs1 commenced this declaratory judgment/injunction action seeking a declaration that Tax Law §§ 33 and 342 are unconstitutional, an injunction prohibiting their enforcement and attorney's fees. Prior to answering, defendants claim that the complaint fails to state a cause of action and move to dismiss pursuant to CPLR 3211 (a) (7). Plaintiffs...

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