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TRENTON BUS. ASSISTANCE CORP. v. O'CONNELL

2018-01203. Index No. 603126/17.

191 A.D.3d 817 (2021)

141 N.Y.S.3d 492

2021 NY Slip Op 00892

Trenton Business Assistance Corporation, Appellant, v. Maureen O'Connell et al., Defendants, and Nonie Manion et al., Respondents.

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

Decided February 10, 2021.

Attorney(s) appearing for the Case

Phillips Lytle LLP, Buffalo, NY ( Craig R. Bucki of counsel), for appellant.

Letitia James , Attorney General, New York, NY ( Steven C. Wu , David S. Frankel , and Eric Del Pozo of counsel), for respondents.

Dillon, J.P., Hinds-Radix, Barros and Wooten, JJ., concur.

Ordered that the order is modified, on the law, by deleting the provisions thereof granting those branches of the motion of the defendants Nonie Manion, in her official capacity as Executive Deputy Commissioner of the New York State Department of Taxation and Finance, and Thomas DiNapoli, in his official capacity as New York State Comptroller, which were pursuant to CPLR 3211(a) to dismiss the causes of action for a judgment declaring that Tax Law § 253(1) and Not-For...

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