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MATTER OF NIAGARA MOHAWK POWER CORP. v. WANAMAKER

286 A.D. 446 (1955)

In the Matter of Niagara Mohawk Power Corporation, Petitioner, v. George W. Wanamaker, as Director of Erie County Sales Tax, Respondent

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

September 21, 1955.

Attorney(s) appearing for the Case

Daniel G. Yorkey, James A. O'Neill and Donald F. Runyan for petitioner.

Elmer R. Weil, County Attorney (Maurice J. Rumizen and John S. Ryan of counsel), for respondent.

All concur. Present — McCURN, P. J., VAUGHAN, KIMBALL, WHEELER and VAN DUSER, JJ.

VAUGHAN, J.

This is an article 78 proceeding, transferred to this court pursuant to section 1296 of the Civil Practice Act, to review the determination of respondent, as Director of Sales Tax of Erie County, to the effect that petitioner is indebted to the Department of Sales Tax in the sum of $67,000 for unpaid sales and compensating use taxes. The Erie County Sales Tax Resolution (§ 1, subd. [g]) and Use...

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