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CAPELLE v. MAKOWSKI

93 Misc.2d 436 (1977)

Helen Capelle et al., Plaintiffs, v. Stanley Makowski, as Mayor of the City of Buffalo, Defendant.

Supreme Court, Erie County.

April 4, 1977

Attorney(s) appearing for the Case

Leslie G. Foschio, Corporation Counsel (Stanley A. Moskal, Jr., of counsel), for defendant. Legal Counselling for the Elderly Project, Neighborhood Legal Services, Inc., and New York Civil Liberties Union for plaintiffs.

JOHN J. CALLAHAN, J.

Plaintiffs seek a judgment declaring the excise tax on occupancy (Local Laws, 1976, No. 5 of the City of Buffalo) unconstitutional and enjoining the city from collecting said tax or imposing penalties for nonpayment thereof. The present action was commenced by service of an order to show cause, together with a summons and complaint, on or about the 21st day of January, 1977. Upon the return...

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