The plaintiffs, the Beaumont Company (Beaumont) and Progress Partners (Progress), have moved pursuant to CPLR 1013 to permit certain named parties to intervene as plaintiffs; pursuant to CPLR 902 to certify this action as a class action and pursuant to CPLR 3212 to grant summary judgment in the plaintiffs' favor declaring the provisions of section 253-a of the Tax Law as amended by chapter 57 of the Laws of 1982 and sections W46...
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