OPINION OF THE COURT
O. PETER SHERWOOD, J.
Defendants Sprint Nextel Corp. and its wholly-owned subsidiaries, Sprint Spectrum L.P., Nextel of New York, Inc., and Nextel Partners of Upstate New York, Inc. (collectively, Sprint), move, pursuant to CPLR 3211(a)(5) and (7), to dismiss the complaint in this tax enforcement action.
Background
This case arises out of a qui tam action pursuant to the New York False Claims Act, State Finance Law...
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