Upon the foregoing papers this motion by the defendant for leave to amend his answer is denied. Subdivision 3 of section 270 of the Tax Law, as amended by chapter 141 of the Laws of 1945, now provides it shall be the duty of the person or persons making or effectuating the sale of stock to pay the tax and includes the person to whom the sale is made. The defendant cannot avail himself of the defense that the plaintiff has not paid the tax when...
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